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
Ct. D. 2065(PDF, 31K)
Treasury Regulation section 1.846-3(c)(3) reasonably interprets that the term "reserve strengthening" is broad enough to embrace all increases in the reserve's amount. Atlantic Mutual Insurance Company v. Commissioner of Internal Revenue.
Rev. Rul. 98-46(PDF, 21K)
Interest rates; underpayments and overpayments. The rate of interest determined under section 6621 of the Code for the calendar quarter beginning October 1, 1998, will be 7 percent for overpayments, 8 percent for underpayments, and 10 percent for large corporate underpayments. The rate of interest paid on the portion of a corporate overpayment exceeding $10,000 is 5.5 percent.
Rev. Rul. 98-47(PDF, 25K)
Residential rental property. For purposes of section 142(d) and 145(d) of the Code, the ruling provides that the availability of continual or frequent medical, nursing, or psychiatric services in a facility for the residents of the facility will cause the facility to be other than residential rental property. Other non-housing services available in a facility for the residents of the facility generally will not cause the facility to be other than residential rental property.���
Rev. Rul. 98-48(PDF, 18K)
LIFO; price indexes; department stores. The July 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, July 31, 1998.
T.D. 8780(PDF, 20K)
Final regulations under section 7623 of the Code relate to rewards for information on violations of the internal revenue laws.
EMPLOYEE PLANS
Notice 98-48(PDF, 8K)
Weighted average interest rate update. The weighted average interest rate for September 1998 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 are set forth.
ADMINISTRATIVE
REG-104565-97(PDF, 24K)
Proposed regulations under section 6402 of the Code relate to the administration of the Tax Refund Offset Program (TROP).
REG-115393-98(PDF, 81K)
Proposed regulations under section 408A of the Code relate to Roth IRAs. A public hearing will be held on December 10, 1998.
REG-118926-97(PDF, 37K)
Proposed regulations under section 6038B of the Code relate to information reporting requirements for certain transfers by United States persons to foreign partnerships. A public hearing will be held on November 10, 1998.
REG-118966-97(PDF, 32K)
Proposed regulations under section 6038 of the Code relate to information reporting requirements for certain United States persons holding interests in controlled foreign partnerships. A public hearing will be held on November 10, 1998.
REG-209060-86(PDF, 33K)
Proposed regulations under section 6046A of the Code relate to information reporting requirements for certain United States persons who acquire or dispose of an interest in a foreign partnership, or whose interest in a foreign partnership changes substantially. A public hearing will be held on November 10, 1998.
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