Internal Revenue Bulletins  

February 23, 1998

Internal Revenue Bulletin No. 1998-08

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. 8750(PDF, 108K)
REG-115795-97(PDF, 29K)
Temporary and proposed regulations provide guidance to a passive foreign investment company (PFIC) shareholder that makes the election under section 1295 of the Code to treat the PFIC as a qualified electing fund. A public hearing on the proposed regulations will be held on April 16, 1998.

Rev. Proc. 98-21(PDF, 21K)
Procedures concerning requests to the U.S. competent authority for assistance in resolving cases under Article XIII(8) of the U.S.-Canada Income Tax Convention are set forth.


REG-209476-82(PDF, 35K)
Proposed regulations under section 72(p) of the Code relate to loans made from a qualified employer plan to plan participants or beneficiaries.


Announcement 98-11(PDF, 29K)
A list is given of organizations now classified as private foundations.


REG-209484-87(PDF, 23K)
REG-209807-95(PDF, 23K)
Proposed regulations under sections 3121(v)(2) and 3306(r)(2) of the Code relate to when amounts deferred under or paid from certain nonqualified deferred compensation plans are taken into account as "wages" for purposes of the taxes imposed by FICA and FUTA.


T.D. 8748(PDF, 19K)
Final regulations under section 4081 of the Code relate to the application of the diesel fuel excise tax to fuel used in Alaska.


Announcement 98-12(PDF, 21K)
This announcement provides guidance on how to complete the worksheets for Form 8582, Passive Activity Loss Limitations, if the filer has more than one passive activity with Schedule D (Form 1040) transactions.

Announcement 98-13(PDF, 22K)
Form 3115, Application for Change in Accounting Method, and its instructions have been revised.

Announcement 98-14(PDF, 10K)
Form 5305-R, Roth Individual Retirement Trust Account; Form 5305-RA, Roth Individual Retirement Custodial Account; Form 5305-E, Education Individual Retirement Trust Account; and Form 5305-EA, Education Individual Retirement Custodial Account, are now available.

Notice 98-14(PDF, 12K)
Failure to deposit federal tax; penalty abatement. An interim procedure is provided for use by taxpayers to request abatement of the failure-to-deposit penalty when the manner in which the Service applies deposits produces multiple failure-to-deposit penalties as a result of a single failure to deposit.

REG-100841-97(PDF, 17K)
Proposed regulations under section 6159 of the Code relate to terminations of agreements for the payment of tax liabilities in installments (installment agreements).

REG-105163-97(PDF, 24K)
Proposed regulations relate to the treatment of certain investment income under the qualifying income provisions of section 7704(d) of the Code and the application of the passive activity loss rules to publicly traded partnerships. A public hearing will be held on April 28, 1998.

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