Internal Revenue Bulletins  

April 06, 1998

Internal Revenue Bulletin No. 1998-14

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.


REG-120882-97(PDF, 21K)
Final, temporary, and proposed regulations under section 368 of the Code provide guidance regarding satisfaction of the continuity of interest and continuity of business enterprise requirements for corporate reorganizations. A public hearing on the proposed regulations will be held on May 26, 1998.

Rev. Rul. 98-18(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 April 1998.

T.D. 8762(PDF, 50K)
Final regulations under section 453 of the Code relate to the use of the installment method to report the gain recognized by a shareholder who receives, in exchange for the shareholder's stock, certain installment obligations that are distributed upon the complete liquidation of a corporation.


Announcement 98-26(PDF, 21K)
A list is given of organizations now classified as private foundations.


REG-209373-81(PDF, 25K)
Proposed regulations under section 195 of the Code provide rules and procedures for electing to amortize start-up expenditures. A public hearing will be held on June 2, 1998.

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