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.
Rev. Rul. 98-45(PDF, 16K)
Low-income housing credit; satisfactory bond; "bond factor" amounts for the period July through September 1998. This ruling announces the monthly bond factor amounts to be used by taxpayers who dispose of qualified low-income buildings or interests therein during the period July through September 1998.
Announcement 98-85(PDF, 14K)
Forms 5300, 5303, 5307 and 6406, and Schedule Q (Form 5300), used for requesting determination letters for ongoing employee benefit plans, have been revised. The new revision date is July 1998.
Announcement 98-86(PDF, 13K)
A list is provided of organizations that no longer qualify as organizations to which contributions are deductible under section 170 of the Code.
Announcement 98-84(PDF, 16K)
The Service announces a delay in changes to Forms W-2 and W-3 until tax year 2000. In Announcement 98-55, 1998-26 I.R.B. 41, the Service requested comments on proposed changes to the 1999 Forms W-2 and W-3. Based on a review of those comments, the Service will postpone making major revisions to Forms W-2 and W-3 until tax year 2000 forms, which will be filed in 2001.
Notice 98-49(PDF, 29K)
Section 408A; Roth IRAs, reporting requirements. This notice describes certain reporting requirements for Roth IRAs as described in section 408A of the Code and certain changes to IRAs contained in the Internal Revenue Service Restructuring and Reform Act of 1998. Notice 87-13 and Notice 87-16 modified.
Rev. Proc. 98-48(PDF, 22K)
Qualified small business Stock; rollover of gain; election. Procedures are provided for taxpayers to make an election under section 1045 of the Code to defer recognition of gain on the sale of qualified small business stock.
Rev. Proc. 98-50(PDF, 83K)
Form 1040 IRS e-file program. Participants in the Form 1040 IRS e-file program are informed of their obligations to the Service, taxpayers, and other participants. Rev. Proc. 97-60 superseded.
Rev. Proc. 98-51(PDF, 61K)
Form 1040 online filing program. Participants in the Form 1040 online filing program are informed of their obligations to the Service, taxpayers, and other participants. Rev. Proc. 97-61 superseded.
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