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.
Announcement 98-39(PDF, 15K)
This announcement contains corrections to final regulations T.D. 8765 (1998-16 I.R.B. 11) relating to adjustments required when a qualified business unit (QBU) that used the profit and loss method of accounting (P&L) in a post-1 986 year begins to use the dollar approximate separate transaction method of accounting (DASTM) and adjustments required when a QBU that used DASTM begins using P&L.
Proposed regulations under sections 1361 and 1362 of the Code interpret the rules permitting an S corporation to own 80 percent or more of the stock of a C corporation, and to elect to treat a wholly owned subsidiary as a qualified subchapter S subsidiary (QSSS).
T.D. 8768(PDF, 48K)
Final and temporary regulations under section 417(e) of the Code provide guidance to employers in determining the present value of an employee's benefit under a qualified defined benefit pension plan, for purposes of the applicable consent rules and for determining the amount of a distribution made in any form other than certain non-decreasing annuity forms.
Announcement 98-41(PDF, 20K)
A list is given of organizations now classified as private foundations.
Proposed regulations under section 513 of the Code clarify when the travel and tour activities of tax exempt organizations are substantially related to the purposes for which exemption was granted.
Announcement 98-40(PDF, 17K)
This announcement contains corrections to the notice of proposed rulemaking REG-208299-90 (1998-16 I.R.B. 26). The proposed rulemaking under sections 482 and 864 of the Code relates to the allocation among controlled taxpayers and sourcing of income, deductions, and gains and losses from a global dealing operation; rules applying these allocation and sourcing rules to foreign currency transactions and to foreign corporations engaged in a U.S. trade or business; and rules concerning the mark-to-market treatment resulting from hedging activities of a global dealing operation. The public hearing originally scheduled for July 9, 1998, has been rescheduled for July 14, 1998.
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