The Bulletin Index-Digest System & Highlights Summaries

Government Obligations

The following items are Summaries from the "Highlights" page of each Internal Revenue Bulletin, the official weekly publication of the IRS. The Summaries begin in January 1994 and have been compiled through the date shown above. There are no links for the documents issued in 1994 and 1995, but beginning in January 1996 there are links to the full text of all the actual documents. These documents have been extracted from IRS's Internal Revenue Bulletins and are in the Adobe Acrobat PDF format. You will need the appropriate Acrobat Reader installed on your computer to view or print the PDF files.

Announcement 99-74 from IR Bulletin No. 1999-30
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.

T.D. 8826 and REG 105327-99 from IR Bulletin No. 1999-29
Proposed and temporary regulations under section 1397E of the Code relate to the method of ascertaining the qualified zone academy bond credit rate and provide reimbursement rules. A public hearing is scheduled for November 9, 1999.

Notice 99-35 from IR Bulletin No. 1999-28
Qualified zone academy bonds credit rate. Issuers of qualified zone academy bonds may ascertain the qualified zone academy bond credit rate on the Bureau of Public Debt’s web site located at: http://www.publicdebt.treas.gov. The credit rate is applicable on the first day on which there is a binding contract in writing for the sale or exchange of the bond.

T.D. 8801 from IR Bulletin No. 1999-04
Final regulations under section 148 of the Code relate to the arbitrage restrictions applicable to tax-exempt bonds issued by State and local governments.

INSTRUMENTALITIES OF UNITED STATES
QUALIFIED ZONE ACADEMY BONDS

Rev. Proc. 98-57 from IR Bulletin No. 1998-48
Qualified Zone Academy Bond Limitations for 1999. This procedures sets forth the maximum face amount of Qualified Zone Academy Bonds that may be issued for each State in 1999. For this purpose "State" includes the District of Columbia and the possessions of the United States.

T.D. 8755 and REG-119449-97 from IR Bulletin No. 1998-10
Temporary and proposed regulations under section 1397E of the Code relate to the federal income tax treatment of qualified zone academy bonds. A public hearing on the proposed regulations will be held on May 27, 1998.

Rev. Proc. 98-9 from IR Bulletin No. 1998-03
This procedure sets forth the maximum face amount of Qualified Zone Academy Bonds that may be issued for each state in 1998. For this purpose, "state" includes the District of Columbia and the possessions of the United States.

BONDS FOR OUTPUT FACILITIES

T.D. 8757 and REG-110965-97 from IR Bulletin No. 1998-13
Final, temporary, and proposed regulations under section 141 of the Code provide guidance to state and local governments that issue bonds for output facilities. A public hearing on the proposed regulations will be held on April 28, 1998.

SEARCH:

You can either: Search all IRS Bulletin Documents issued since January 1996, or Search the entire site. For a more focused search, put your search word(s) in quotes.

IRS Bulletins Main | Home

© 2002, National Tax Services, Inc.