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. 98-41(PDF, 11K)
Employees' trust's unrelated business taxable income. An employees' trust's proportionate share of the income of a common trust fund is unrelated business taxable income (UBTI) to the extent that it would have been if the investment producing the income had been made directly by the employees' trust. Rev. Rul. 67-301 modified.
Rev. Rul. 98-42(PDF, 18K)
LIFO; price indexes; department stores. The June 1998 Bureau of Labor Statistics price indexes are accepted for use by department stores employing the retail inventory and last-in, first-out inventory methods for valuing inventories for tax years ended on, or with reference to, June 30, 1998.
Announcement 98-82(PDF, 16K)
This document provides notice of a public hearing on proposed regulations, REG-251698-96, 1998-20 I.R.B. 14, under section 1308 of the Code relating to the treatment of corporate subsidiaries of S corporations. The hearing will be held on September 9, 1998.
Notice 98-40(PDF, 16K)
Consolidated income tax returns. Treasury and the Service intend to issue regulations under section 1502 of the Code permitting taxpayers to elect not to apply the overall foreign loss provisions under section 1.1502-9T of the Income Tax Regulations to consolidated return years beginning before January 1, 1998. The notice also provides guidance on how taxpayers can make the election.
Notice 98-45(PDF, 19K)
Definition of former Indian reservation in Oklahoma. This notice provides the definition of "former Indian reservations in Oklahoma" for purposes of section 168(j)(6) of the Code, as amended by the Taxpayer Relief Act of 1997.
Proposed regulations under section 671 of the Code define widely held fixed investment trusts, clarify the reporting obligations of the trustees of these trusts and the middlemen connected with these trusts, and provide for he communication of necessary tax information to beneficial owners of trust interests. A public hearing on the proposed regulations will be held on November 5, 1998.
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