Internal Revenue Bulletins  

June 08, 1998

Internal Revenue Bulletin No. 1998-23

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. Proc. 98-31(PDF, 16K)
This procedure provides the domestic asset/liability percentages and domestic investment yield percentages that are necessary for foreign companies conducting insurance business in the United States to compute their minimum effectively connected net investment income.


Announcement 98-50(PDF, 18K)
A list is given of organizations now classified as private foundations.


Announcement 98-45(PDF, 9K)
The Service announces an optional method of reporting make-up contributions to certain pension plans by employers subject to the Uniformed Services Employment and Reemployment Rights Act (USERRA). An employer may provide a separate statement to its employees showing USERRA information instead of reporting this information on Form W-2.

Announcement 98-47(PDF, 190K)
The United States recently exchanged instruments of ratification for new income tax treaties with Austria, Ireland, South Africa, Switzerland, Thailand, and Turkey and a protocol to the treaty with Canada. This announcement provides supplemental tables of income tax rates for certain types of income under these treaties.

Announcement 98-49(PDF, 9K)
This announcement provides the Information Reporting Seminars Schedule that is published each year to inform the public where the seminars for magnetic media/electronic filing are being held and the telephone numbers they may call to register. The agenda for the day is also included. A new schedule is established each year.

Rev. Proc. 98-36(PDF, 48K)
Magnetic Media/Electronic Filing Program; Form 1040NR. Participants in the Magnetic Media/Electronic Filing Program for Form 1040NR, U.S. Nonresident Alien Income Tax Return, are informed of their obligations to the Internal Revenue Service, taxpayers, and other participants. Rev. Proc. 97-28 superseded.

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