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.
INCOME TAX
T.D. 8751(PDF, 39K)
T.D. 8766(PDF, 23K)
REG-104062-97(PDF, 22K)
Final, temporary, and proposed regulations under section 1502 of the Code relate to limitations on the use of certain tax credits and related attributes by corporations filing consolidated income tax returns. A public hearing on the proposed regulations will be held on May 7, 1998.
T.D. 8755(PDF, 25K)
REG-119449-97(PDF, 24K)
Temporary and proposed regulations under section 1397E of the Code relate to the federal income tax treatment of qualified zone academy bonds. A public hearing on the proposed regulations will be held on May 27, 1998.
Rev. Rul. 98-10(PDF, 24K)
Reorganizations; exchange of securities. An acquisition of stock for solely voting stock, accompanied under the reorganization plan by an exchange of securities for securities that are of equal fair market value and equal principal amount, qualifies as a corporate reorganization under section 368(a)(1)(B) of the Code. Section 354(a)(1) non-recognition applies to the securities-for-securities exchange.
Rev. Rul. 98-11(PDF, 13K)
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 March 1998.
Rev. Rul. 98-12(PDF, 30K)
Election in respect of losses attributable to a disaster. This ruling lists the areas declared by the President to qualify as major disaster areas under the Disaster Relief and Emergency Assistance Act since the publication of Rev. Rul. 97-11.
T.D. 8754(PDF, 41K)
Final regulations under section 1275 of the Code relate to the federal income tax treatment of certain annuity contracts.
EXEMPT ORGANIZATIONS
Announcement 98-19(PDF, 14K)
A list is provided of organizations that no longer qualify as organizations to which contributions are deductible under section 170 of the Code.
ADMINISTRATIVE
Announcement 98-15(PDF, 17K)
The Service is requesting comments from the public on proposed new Forms W-8, Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding; W-13A, Foreign Person's Claim of Income Effectively Connected With the Conduct of a Trade or Business in the United States; W-813, Certification for United States Tax Withholding for Foreign Governments and Other Foreign Organizations; and W-8C, Certificate of Intermediary for United States Tax Withholding.
Announcement 98-18(PDF, 16K)
Treasury and the Service are soliciting comments regarding the tax effects of changing to the EURO.
Rev. Proc. 98-23(PDF, 22K)
Conversion of a Qualified Subchapter S Trust (QSST) to an Electing Small Business Trust (ESBT) and of an ESBT to a QSST This procedure provides automatic consent of the Commissioner for the conversion of a Qualified Subchapter S Trust (QSST) to an Electing Small Business Trust (ESBT) and of an ESBT to a QSST
Rev. Proc. 98-24(PDF, 22K)
Automobile owners and lessees. This procedure provides owners and lessees of passenger automobiles designed to be propelled primarily by electricity and built by an original equipment manufacturer (electric automobiles) with tables detailing the limitations on depreciation deductions for owners of electric automobiles first placed in service after August 5, 1997, and before January 1, 1998, and the amounts to be included in income by lessees of electric automobiles first leased after August 5, 1997, and before January 1, 1998.
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