For Tax Professionals  

1999 Tax Year
Tax Related Files

These are miscellaneous informational tax items of interest to tax professionals. Some of the information is from the IRS, some from other government agencies, and some are from public sources. You will find that the items are very interesting, informative, and perhaps helpful to you in your practice.

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Files of Interest to Tax Professionals Date
1/1/1999
Selections of Joseph Kehoe as Commissioner of the Small Business and Self-Employed Division and John M. Dalrymple as Commissioner of the Wage and Investment Division.
7/15/1999
This report documents the advice the ETAAC has provided the IRS and identifies to Congress the major challenges, risks, and opportunities facing the IRS, as well as recommendations that the ETAAC believes the IRS should follow.
4/13/1999
Commissioner Rossotti shares his vision of the new IRS and tells us how we'll get there.
1/26/1999
CODA Listing of Required Modifications -- Cash or Deferred Arrangement (CODA) Listing of Required Modifications and Information Package.
3/12/1999
Internal Revenue Services: Budget in Brief FY2000 -- Provides detail on the FY2000 Budget Request and the relationships among the Commissioner's Concept for Modernizing the IRS and RRA98 implementation requirements.
7/21/1999
Decision memorandum supporting the service's acquiescence in the court's opinion.
10/26/1999
Extension of Announcement 99-5 for IRA re-characterizations and re-conversions using the same trustee.
10/14/1999
Time for re-characterizing 1998 IRA contributions.
10/4/1999
Appeals Customer Service Program.
9/30/1999
Medical savings accounts.
7/22/1999
Public inspection copies - litigation guideline memos.
7/21/1999
Three actions related to the ninth circuit court of appeals' decision in Boyd Gaming Corp. v. Comm'r.
7/14/1999
Taxation of foreign contingent payment debt.
6/7/1999
Tax-exempt organizations - effective date of new disclosure rules affecting.
5/25/1999
Tax-exempt organizations - effective date of new disclosure rules affecting.
4/21/1999
Temporarily closing the master and prototype and regional prototype plan programs as of May 10, 1999, while the IRS revises and improves these programs.
4/1/1999
Extending the transitional registration rule for kerosene used as aircraft fuel.
3/29/1999
Changes to forms W-2 and W-3 postponed until tax year 2001.
3/15/1999
Joint board for the enrollment of actuaries.
3/17/1999
Supplemental instructions for form 8606, nondeductible IRAs.
12/24/1998
Optional standard mileage rates used in computing deductible costs.
12/23/1998
Alternative methods for reporting 1998 and 1999 IRA re-characterizations and re-conversions.
12/22/1998
Chief counsel advice available for public inspection.
12/29/1998
Reminds employers who do not maintain a retirement program for their employees that they can facilitate employee retirement savings by establishing payroll deduction IRA program for their employees.
12/22/1998
Modification of Rev. Proc. 65-17, 1965-1 C.B. 833.
12/10/1999
Tax avoidance using distributions of encumbered property.
12/7/1999
Special Basis Rules.
10/29/1999
Reporting of payments to attorneys.
9/21/1999
Work opportunity and welfare-to-work tax credits - notice.
9/17/1999
Prohibition of ex-parte communications between appeals officers and other internal revenue service employees.
9/3/1999
The rates the IRS will use to compute the amount due pursuant to a closing agreement concerning failed life insurance contracts under IRC 7702.
8/17/1999
Guidance relating to the repeal of the combined limitation on defined benefit and defined contribution plans under section 415(e).
8/17/1999
Announcing a Modification of Rules Under Section 897(e)Regarding Transfers, Exchanges and Other Dispositions of U.S. Real Property Interests in Recognition Transfers After June 18, 1980.
6/13/1999
Charitable split-dollar insurance transactions.
7/13/1999
Qualified zone academy bond credit.
8/11/1999
Inviting public comment on the determination of depreciation recovery periods and methods.
5/23/1999
Election to claim education tax credit.
5/20/1999
Deadline for special reformations in section 1.664 will be extended from June 8, 1999 to June 30, 2000.
5/16/1999
Tax relief - operation allied force.
5/9/1999
Equitable relief from joint & several liability.
5/4/1999
Termination of employment for misconduct.
4/28/1999
Withholding tax on nonresident aliens and foreign corporations.
4/28/1999
Extension of time to file FSC grouping re-determinations under transition rule to be included in final regulations.
4/28/1999
Revision to Schedule P (Form 1120-FSC)
4/7/1999
Electronic funds transfer.
4/5/1999
Invites public comment on accounting period changes.
4/2/1999
Non-conventional source fuel credit, 29 inflation adjustment factor, and 29 reference price.
3/16/1999
Treatment of post 1997 distributions of capital gains from a charitable remainder trust.
3/11/1999
Procedures for implementing a change in method of accounting to comply with 404(a)(11) of the Internal Revenue Code.
2/17/1999
Differential Earnings Rate for Mutual Life Insurance Companies.
1/18/1999
Withholding tax on nonresident aliens and foreign corporations.
1/5/1999
Payment of employment tax with respect to disregarded entities.
12/23/1998
Eligible rollover distributions.
12/22/1998
Penalty and interest study.
12/17/1998
Treatment of certain payments received as temporary assistance for needy families (TANF).
12/17/1998
Qualified Retirement Plans.
12/22/1999
Information Reporting by a Successor Business Entity in Certain Situations Following a Merger or Acquisition.
12/22/1999
Changes in accounting periods and in methods of accounting.
11/20/1999
The minimum funding standards.
11/20/1999
The treatment of contracts as an annuity contract.
11/10/1999
Examination of returns & claims for refund, credit or abatement.
11/4/1999
Inflation adjustments.
10/28/1999
Mutual fund distributions.
10/7/1999
Form 941 e-file program.
10/6/1999
Optional standard mileage rate.
9/30/1999
The salvage discount factors for the 1999 accident year.
9/30/1999
Loss payment discount factors for 1999 and Revenue Procedure 99-37 describing salvage discount factors for 1999.
9/22/1999
Tax exempt bond administrative appeal.
8/2/1999
Secondary adjustments under Section 482 of the code.
8/5/1999
Setting forth acceptable correction methods and examples under the employee plans compliance resolution system.
7/14/1999
Domestic asset/liability percentages and domestic investment yield percentages for foreign insurance companies.
7/14/1999
Determination of correct tax liability.
5/17/1999
An issuer of life insurance may remedy certain failures to comply with modified endowment contract rules.
5/31/1999
Alternative 50-percent settlement options for employers who took accelerated deductions for accrued employee benefits that were secured by a letter of credit, bond, or similar financial instrument.
4/5/1999
Amendment Period for Small Business Employee Plans.
3/24/1999
National and area median gross income.
4/5/1999
Information for requesting credit or refund of tax due to taxpayer's financial disability.
3/19/1999
The eligibility requirements of section 911 because adverse conditions in a foreign country.
3/16/1999
How to apply the net interest rate of zero in section 6621(d).
3/1/1999
An election that will allow taxpayers to treat a debt substitution, in certain circumstances, as a realization event even though it does not result in a significant modification under Section 1.1001-3 of the income tax regulations.
2/9/1999
Change in accounting periods and methods of accounting.
2/1/1999
Salvage discount factors for the 1998 accident year.
2/1/1999
Loss payment patterns and discount factors for the 1998 accident year.
1/18/1999
Self-corrections, walk-in closing agreements, and audit closing agreements.
12/8/1999
Disposition by a corporation of its own capital stock.
12/7/1999
Allowance of Deduction for Depletion.
12/1/1999
Quarterly Interest Rate.
12/1/1999
2000 CPI adjustment for below market loans.
12/1/1999
Treatment of loans with below-market interest rates.
11/20/1999
The applicable federal rates.
10/26/1999
Determination of issue price in the case of certain debt instruments issued for property.
10/14/1999
Gifts and inheritances.
10/1/1999
Applicable federal rates for the month of October.
9/20/1999
Interest on underpayment, nonpayment, or extensions of time for payment, of tax.
8/25/1999
Applicable federal rates.
8/4/1999
Reduction in Certain Deductions of Mutual Life Insurance Companies.
7/19/1999
Applicable federal rates.
6/20/1999
Applicable federal rates for July 1999.
6/9/1999
Un-reimbursed amount paid for smoking cessation programs and prescription drugs designed to alleviate nicotine withdrawal are deductible medical expenses.
5/20/1999
The applicable federal rates.
4/29/1999
Start up expenditure.
4/20/1999
Applicable Federal Rates.
3/17/1999
Applicable Federal Rates.
3/11/1999
Trade or business expenses - LILO.
2/19/1999
Applicable Federal Rates.
1/21/1999
Applicable Federal Rates.
1/18/1999
Travel or business expense.
1/14/1999
Continuation of partnership.
1/14/1999
Non-recognition of gain or loss on contribution.
12/22/1998
Reduction in certain deductions of mutual life insurance companies.
12/22/1998
Determination of issue price in the case of certain debt instrument issued for property.


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