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. 98-34(PDF, 16K)
Below-market loans; exempted loans; second mortgage Loans under the MAHRA Act. A below-market second mortgage loan made under the Multifamily Assisted Housing Reform and Affordability Act of 1997, by the Department of Housing and Urban Development (HUD) to the owner of a multifamily low-income rental property in connection with restructuring the existing first mortgage on the property, is exempted from section 7872 of the Code.

Rev. Rul. 98-36(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 August 1998.

T.D. 8775(PDF, 24K)
Final and temporary regulations under section 460 of the Code explain how a taxpayer elects not to apply the look back method to long-term contracts in de minimis cases.

Announcement 98-75(PDF, 17K)
A list is given of organizations now classified as private foundations.

T.D. 8772(PDF, 34K)
Final and temporary regulations under section 6011 of the Code relate to the requirements for filing information returns on magnetic media or in other machine-readable form.

Announcement 98-72(PDF, 11K)
Rev. Proc. 98-35, 1998-21 I.R.B. 6, relating to specifications for the magnetic or electronic filing of 1998 Forms 1098, 1099, 5498, and W-2G, is corrected.

Announcement 98-73(PDF, 18K)
The Service will not assess penalties for missing or incorrect taxpayer identification numbers (TINs) on Form 1099-R for 1996 and 1997. Listings of missing and incorrect TINs will be sent to filers of this form in early August of this year.

Announcement 98-74(PDF, 12K)
REG-106031-98, 1998-26 I.R.B. 38, relating to the treatment of foreign taxpayers trading in derivative financial instruments for their own account, is corrected.