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 98-34(PDF, 37K)
This notice modifies the expatriation ruling practice under sections 877, 2107, and 2501(a)(3) of the Code, and also modifies the categories of long-term residents eligible to submit a ruling request.
Notice 98-35(PDF, 31K)
This notice announces that Treasury and the Service will withdraw the temporary regulations and proposed regulations issued on March 23, 1998 (T.D. 8767 and REG-104537-97), and will issue proposed regulations regarding the treatment of hybrid arrangements under subpart F, and separate proposed regulations providing guidance on the treatment of a controlled foreign corporation's distributive share of partnership income. This notice requests public comment, and formally withdraws Notice 98-11.
Rev. Proc. 98-38(PDF, 20K)
Section 911 (d)(4) waiver. Guidance is provided to individuals who fail to meet the eligibility requirements of section 911 (d)(1) of the Code because adverse conditions in a foreign country preclude the individual from meeting those requirements. A current list of countries and the dates those countries are subject to the section 911 (d)(4) waiver is provided.
Rev. Rul. 98-33(PDF, 16K)
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 July 1998.
T.D. 8770(PDF, 126K)
Final and temporary regulations under sections 367 and 6038B of the Code relate to certain transfers of stock or securities by U.S. persons to foreign corporations and related reporting requirements.
Announcement 98-60(PDF, 18K)
A list is given of organizations now classified as private foundations.
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