Internal Revenue Bulletins  

August 24, 1998

Internal Revenue Bulletin No. 1998-34

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.


T.D. 8777(PDF, 29K)
Final regulations under section 465 of the Code relate to qualified nonrecourse financing.


Notice 98-44(PDF, 24K)
Weighted average interest rate update. This notice sets forth for determining for August 1998 the weighted average interest rate and the resulting permissible range of interest rates used to calculate current liability for purposes of the full funding limitation of section 412(c)(7) of the Code as amended by the Omnibus Budget Reconciliation Act of 1987 and by the Uruguay Round Agreements Act (GATT).


Announcement 98-80(PDF, 20K)
A list is given of organizations now classified as private foundations.

REG-246256-96(PDF, 135K)
Proposed regulations under section 4958 of the Code relate to the excise taxes on excess benefit transactions.


Announcement 98-77(PDF, 18K)
Comments are requested on proposed training materials discussing the application of section 119 of the Code to the provision of employee meals in the hospitality industry.

Announcement 98-78(PDF, 23K)
The Service announces a settlement initiative allowing hospitality industry taxpayers to resolve issues relating to the provision of employee meals.

Announcement 98-79(PDF, 22K)
The public hearing for proposed regulation REG-209682-94, 1998-17 I.R.B. 20, is changed to September 10, 1998.

Notice 98-38(PDF, 17K)
SRLY notice. The Treasury Department and the Service are considering an approach to simplify Separate Return Limitation Year (SRLY) rules applicable to consolidated groups. Comments are requested about the advisability of adopting this approach. The new approach would base the SRLY limitation on an expectation of the amount of income to be generated using the methodology of section 382 of the Code.

Rev. Proc. 98-45(PDF, 16K)
Low-income housing tax credit. This procedure publishes the amounts of unused housing credit carryovers allocated to qualified states under section 42(h)(3)(D) of the Code for calendar year 1998.

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