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. 98-7(PDF, 15K)
Federal rates; adjusted federal rates; adjusted federal long-term rate, and the long-term exempt rate. For purposes of sections 1274, 1288, 382, and other sections of the Code, tables set forth the rates for February 1998.
Rev. Rul. 98-9(PDF, 19K)
LIFO; price indexes; department stores. The December 1997 Bureau of Labor Statistics price indexes are accepted for use by department stores employing the retail inventory and last-in, first-out inventory methods for valuing inventories for tax years ended on, or with reference to, December 31, 1997.
Announcement 98-8(PDF, 13K)
A list is given of organizations now classified as private foundations.
Rev. Proc. 98-18(PDF, 177K)
Rural airports. This procedure contains a list of "rural airports," as defined in section 4261(e)(1)(B) of the Code, for purposes of computing the tax on air transportation. The procedure also provides guidance on how to calculate the tax where at least one segment of multiple segment domestic transportation does not begin or end at a rural airport.
Notice 98-10(PDF, 21K)
Advance Pricing Agreements (APAs). This notice provides special procedures for small business taxpayers to obtain advance pricing agreements.
Notice 98-11(PDF, 19K)
This notice announces that Treasury and the Service will issue regulations to prevent the use of hybrid branch arrangements to reduce foreign tax while avoiding the corresponding creation of subpart F income. In addition, the notice also requests public comments regarding the treatment of hybrid branch arrangements under subpart F.
Notice 98-13(PDF, 16K)
Low-income housing tax credit. Resident populations of the various states are reproduced for purposes of determining the 1998 calendar year (1) state housing credit ceiling under section 42(h) of the Code, and (2) private activity bond volume cap under section 146.
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