Internal Revenue Bulletins  

August 10, 1998

Internal Revenue Bulletin No. 1998-32

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. 98-37(PDF, 15K)
Rulings; obsolete. A list is given of rulings under the jurisdiction of the Associate Chief Counsel (Domestic) that have been identified as no longer determinative.

Rev. Rul. 98-38(PDF, 20K)
Mutual life insurance companies; differential earnings rate. The differential earnings rate for 1997 and the recomputed differential earnings rate for 1996 are set forth for use by mutual life insurance companies to compute their income tax liabilities for 1997.


Rev. Proc. 98-40(PDF, 23K)
Section 457 ruling program. This procedure describes the conditions under which the sponsor of an eligible deferred compensation plan under section 457 of the Code may obtain a ruling from the Service that takes into account changes made by the Small Business Job Protection Act of 1996 and the Taxpayer Relief Act of 1997. Rev. Proc. 98-3 modified and amplified.

Rev. Proc. 98-41(PDF, 29K)
Section 457 model amendments. This procedure provides model amendments that an eligible employer may use to amend its section 457(b) eligible deferred compensation plan to reflect the revisions made to section 457 of the Code by the Small Business Job Protection Act of 1996 and the Taxpayer Relief Act of 1997.


Announcement 98-76(PDF, 16K)
A list is given of organizations now classified as private foundations.


Rev. Proc. 98-44(PDF, 200K)
This procedure provides specifications for filing Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding, Magnetically or Electronically.

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