Links to Official IRS Bulletin Documents listed below are in the Adobe Acrobat PDF Format, and require the appropriate Acrobat Reader to view and/or print.
INCOME TAX
REG-113909-98(PDF, 46K)
New proposed regulations under section 954 of the Code relate to the treatment under subpart F of certain transactions involving hybrid branches. The notice of proposed rulemaking (REG 104537-97, 1998-16 I.R.B. 21) and the notice of proposed rulemaking by cross-reference to temporary regulations (T.D. 8767, 1998-16 I.R.B. 4) are withdrawn. A public hearing is scheduled for December 1, 1999.
T.D. 8827(PDF, 12K)
This document removes regulations under section 954 of the Code relating to the treatment under subpart F of certain payments involving branches of a controlled foreign corporation (CFC) that are treated as separate entities for foreign tax purposes or partnerships in which CFCs are partners.
T.D. 8828(PDF, 23K)
Final regulations under section 6302 of the Code relate to the deposit of Federal taxes by electronic funds transfer (EFT).
EMPLOYEE PLANS
T.D. 8828(PDF, 23K)
Final regulations under section 6302 of the Code relate to the deposit of Federal taxes by electronic funds transfer (EFT).
EXEMPT ORGANIZATIONS
Announcement 99-72(PDF, 18K)
Horizon Alliance, Inc., of San Diego, CA, no longer qualifies as an organization to which contributions are deductible under section 170 of the Code.
ADMINISTRATIVE
Announcement 99-73(PDF, 13K)
This document contains corrections to T.D. 8742, 1998-5 I.R.B. 4, final regulations relating to procedures for requesting an extension of time to make certain elections under the Internal Revenue Code.
Announcement 99-74(PDF, 14K)
This document contains corrections to T.D. 8476, 1993-2 C.B. 13, final regulations relating to the arbitrage and related restrictions applicable to tax-exempt bonds issued by States and local governments.
Announcement 99-75(PDF, 9K)
This document contains corrections to T.D. 8793, 1999-7 I.R.B. 15, temporary regulations relating to the payment of taxes by credit card and debit card.
Notice 99-37(PDF, 13K)
Information reporting; Hope Credit; Lifetime Learning Credit; qualified student loan interest. Eligible educational institutions and certain persons who receive payments of student loan interest are informed that they will be required to report the same information under section 6050S of the Code for the year 2000 as required for the years 1998 and 1999. Notices 97-73, 98-7, 98-46, 98-54, and 98-59 modified.
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