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. 8745(PDF, 20K)
Final regulations under section 280B of the Code relate to deductions available upon demolition of a building.
T.D. 8746(PDF, 79K)
Final regulations under section 171 of the Code relate to the federal income tax treatment of bond premium and bond issuance premium.
T.D. 8747(PDF, 25K)
Final regulations under section 1396 of the Code relate to the period employers may use in computing the empowerment zone employment credit.
T.D. 8749(PDF, 25K)
Final regulations under section 1202 of the Code relate to the 50-percent exclusion for gain from certain small business stock.
Rev. Rul. 98-8(PDF, 28K)
Disposition of qualifying income interest. If a surviving spouse acquires the remainder interest in a trust subject to a QTIP election under section 2056(b)(7) of the Code in connection with the transfer by the surviving spouse of property or cash to the holder of the remainder interest, the surviving spouse makes a gift under sections 2511, 2512, and 2519 of the Code.
T.D. 8743(PDF, 25K)
Final regulations under section 2702 of the Code permit the reformation of a personal residence trust or a qualified personal residence trust in order to comply with the applicable requirements for such trusts.
T.D. 8744(PDF, 44K)
Final regulations under section 2518 of the Code relate to the treatment of disclaimers for estate and gift tax purposes.
Announcement 98-10(PDF, 17K)
A list is given of organizations now classified as private foundations.
Rev. Proc. 98-19(PDF, 26K)
Organizations excepted from reporting lobbying expenditures. This procedure provides guidance to organizations exempt from taxation under Code section 501(a) on the application of amendments made to Code sections 162(e) and 6033(e) by section 13222 of the Omnibus Budget Reconciliation Act of 1993. Rev. Procs. 95-35 and 95-35A superseded.
Announcement 98-9(PDF, 12K)
This announcement provides corrections to the 1998 Circular E, Employer's Tax Guide (Publication 15).
Rev. Proc. 98-20(PDF, 28K)
This procedure sets forth the acceptable form of written assurances that will except the sale or exchange of a principal residence from information reporting.
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