Internal Revenue Bulletins  

March 02, 1998

Internal Revenue Bulletin No. 1998-09

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. 8753(PDF, 18K)
REG-121755-97(PDF, 18K)
Temporary and proposed regulations provide guidance under section 356(e) of the Code on when nonqualified preferred stock will not be treated as stock or securities for purposes of sections 354, 355, and 356 of the Code. A public hearing on the proposed regulations will be held on May 5, 1998.

T.D. 8752(PDF, 24K)
Final regulations under sections 354, 355, and 356 of the Code provide for non-recognition of gain or loss on the receipt, in pursuance of a reorganization, of rights to acquire stock of a corporation that is a party to the reorganization.


Notice 98-15(PDF, 7K)
Weighted average interest rate update. Guidelines are set forth for determining for February 1998, the weighted average interest rate and the resulting permissible range of interest rates used to calculate current liability for purposes of the full funding limitation of section 412(c)(7) of the Code as amended by the Omnibus Budget Reconciliation Act of 1987 and by the Uruguay Round Agreements Act (GATT).


Announcement 98-16(PDF, 14K)
A list is given of organizations now classified as private foundations.


Announcement 98-17(PDF, 16K)
This announcement supersedes Announcement 98-6, 1998-5 I.R.B. 25, and clarifies Rev. Proc. 97-34, 1997-30 I.R.B. 14 dated July 28, 1997, regarding the use of the IRA, SEP, and SIMPLE indicators on Form 5498 for magnetic or electronic filing.

REG-109333-97(PDF, 34K)
Proposed regulations under section 7702B of the Code relate to consumer protection with respect to qualified long-term care insurance contracts. A public hearing will be held on May 13, 1998.

REG-251502-96(PDF, 24K)
Proposed regulations under section 7433 of the Code relate to civil causes of action for damages caused by unlawful collection actions of officers and employees of the Internal Revenue Service.

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