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.
Notice 98-27(PDF, 21K)
Electricity produced from certain renewable resources; calendar year 1998 inflation adjustment factor and reference prices. This notice announces the calendar year 1998 inflation adjustment factor and reference prices for the renewable electricity production credit under section 45 of the Code.
Rev. Rul. 98-23(PDF, 18K)
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 May 1998.
Rev. Proc. 98-34(PDF, 22K)
Valuation of compensatory stock options. This procedure sets forth a methodology to value certain compensatory stock options for gift, estate, and generation-skipping transfer tax purposes.
Rev. Rul. 98-21(PDF, 18K)
Transfer of non-statutory stock option. This ruling provides guidance on the time that a completed gift occurs when a non-statutory stock option is transferred without consideration by the optioned to a family member.
Notice 98-26(PDF, 13K)
Weighted average interest rate update. Guidelines are set forth for determining for April 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 98-36(PDF, 23K)
A list is given of organizations now classified as private foundations.
Notice 98-23(PDF, 25K)
This notice provides guidance regarding recent changes to the taxation of social security benefits under the U.S. -Canada income tax treaty.
Notice 98-25(PDF, 28K)
Election to treat trust as a United States person; domestic trust. This notice provides the procedures under section 1161 of the Taxpayer Relief Act of 1997, P.L. 105-34, 111 Stat. 788 (1997), for trusts that were in existence on August 20, 1996, and that were treated as United States persons on August 19, 1996, to elect to continue to be treated as United States persons notwithstanding section 7701 (a)(30)(E) of the Code.
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