Internal Revenue Bulletins  

May 26, 1998

Internal Revenue Bulletin No. 1998-21

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.


Rev. Rul. 98-26(PDF, 15K)
LIFO; price indexes; department stores. The March 1998 Bureau of Labor Statistics price indexes are accepted for use by department stores employing the retail inventory and last-in, first-out inventory methods for valuing inventories for tax years ended on, or with reference to, March 31, 1998.


Announcement 98-42(PDF, 13K)
Publication 3079, Gaming Publication for Tax-Exempt Organizations, is now available.

Announcement 98-43(PDF, 21K)
A list is given of organizations now classified as private foundations.


Rev. Proc. 98-35(PDF, 276K)
Magnetic media; electronic filing; 1998 form specifications. Specifications are set forth for the magnetic or electronic filing of 1998 Forms 1098, 1099, 5498, and W-2G. The forms may be filed with the Internal Revenue Service using 1/2 inch magnetic tape; IBM 3480/3490 or AS400 compatible tape cartridges; 8mm tape cartridges; 4mm cartridges; 1/4-inch cartridges; or 5 1/4-, 3 1/2-inch diskettes. Rev. Proc. 97-34 superseded.

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