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.
INCOME TAX
T.D. 8773(PDF, 25K)
REG-116608-97(PDF, 20K)
Temporary and proposed regulations under section 32 of the Code provide guidance to taxpayers who have been denied the earned income credit (EIC) as a result of the deficiency procedures and wish to claim the EIC in a subsequent year. A public hearing on the proposed regulations will be held on October 21, 1998.
EMPLOYEE PLANS
Announcement 98-62(PDF, 22K)
This announcement requests public comments relating to section 1510 of the Taxpayer Relief Act of 1997, which provides that the Secretary of the Treasury shall issue guidance no later than December 31, 1998, regarding the use of new technologies by sponsors and administrators of retirement plans while maintaining the protection of the rights of participants and beneficiaries.
EXEMPT ORGANIZATIONS
REG-110403-98(PDF, 16K)
Final, temporary, and proposed regulations under section 6302 of the Code relate to the deposit of federal employment taxes.
EXCISE TAX
Notice 98-36(PDF, 14K)
T.D. 8685, 1996-2 C.B. 174, relating to the deposit of excise taxes, is amended.
ADMINISTRATIVE
REG-104641-97(PDF, 26K)
Proposed regulations under section 1092 of the Code provides guidance on the application of the rules governing qualified covered calls. A public hearing will be held on November 4, 1998.
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