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.

Announcement 99-99(PDF, 21K)
The Twelfth Annual Institute on Current Issues in International Taxation, co-sponsored by the Service and George Washington University, will be held December 9 and 10, 1999, at the J.W. Marriott Hotel in Washington, DC.

INCOME TAX

Rev. Rul. 99-43(PDF, 32K)
Partnership allocations; cancellation of nonrecourse indebtedness. This ruling provides guidance on the substantiality of special allocations made by amendments to a partnership agreement after the events giving rise to the specially allocated items have occurred.

Announcement 99-95(PDF, 23K)
The Service has determined that October 1, 1999, is not a "cut-off" date and 1999 is not a "cut-off" year for the Medical Savings Accounts (MSAs) pilot project.

Announcement 99-98(PDF, 31K)
This announcement informs taxpayers about Appeals Customer Service Representatives by listing their duties, office locations, and telephone numbers.

Announcement 99-100(PDF, 23K)
This document contains corrections to T.D. 8825, 1999-28 I.R.B. 19, relating to limitations on net operating loss carry-overs and certain built-in losses following an ownership change of a corporation.

Rev. Proc. 99-36(PDF, 38K)
Insurance companies; loss reserves; discounting unpaid losses. The loss payment patterns and discount factors are set forth for the 1999 accident year. These factors will be used for computing discounted unpaid losses under section 846 of the Code.

Rev. Proc. 99-37(PDF, 27K)
Insurance companies; discounting estimated salvage recoverable. The salvage discount factors are set forth for the 1999 accident year. These factors will be used for computing estimated salvage recoverable under section 832 of the Code.