Internal Revenue Bulletins  

February 02, 1998

Internal Revenue Bulletin No. 1998-05

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.


T.D. 8742(PDF, 44K)
Final regulations under section 7805 of the Code provide procedures for requesting an extension of time to make certain elections under the Code.


Notice 98-12(PDF, 28K)
Group health plans; COBRA continuation coverage; HIPAA portability. Information is provided on how the HIPAA portability provisions may affect an individual's decision whether to elect COBRA continuation coverage.


Announcement 98-7(PDF, 15K)
A list is given of organizations now classified as private foundations.


Rev. Proc. 98-16(PDF, 24K)
General standards for student FICA exception under section 3121(b)(10) of the Code. This procedure sets forth generally applicable standards for determining whether services performed by students in the employ of certain institutions of higher education qualify for the exception from FICA tax provided under section 3121 (b)(10) of the Code.


Announcement 98-5(PDF, 14K)
This announcement informs the public of the Information Reporting Program's Year 2000 date compliance changes for tax year 1998 reporting.

Announcement 98-6(PDF, 13K)
This announcement clarifies Part B, Section 8 of Rev. Proc. 97-34, 1997-30, I.R.B. 14, regarding the use of the Form 5498, IRA, SEP, and SIMPLE Indicators to be used in the magnetic or electronic filing of rollovers and fair market value.

Rev. Proc. 98-17(PDF, 25K)
Environmental cleanup costs; letter rulings, Special procedures are provided for requesting written guidance from the Service on the tax treatment under sections 162, 165, 198, and 263 of the Code of environmental cleanup costs incurred in projects that span several years.

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