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. 98-49(PDF, 18K)
Low-income housing tax credit. This ruling advises taxpayers that payments made to a building owner on behalf or in respect of a tenant under the Section 8 Assistance For Single-Room Occupancy Dwellings Program or under the Shelter Plus Care Program are not grants made with respect to a building or its operation under section 42(d)(5) of the Code.
Rev. Rul. 98-50(PDF, 15K)
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 October 1998.
T.D. 8781(PDF, 21K)
Final, temporary, and proposed regulations under section 411 of the Code provide for changes to the rules regarding qualified retirement plan benefits that are protected from reduction by plan amendment, that have been made necessary by the Taxpayer Relief Act of 1997.
Rev. Proc. 98-53(PDF, 18K)
Determination letter requests; plan amendments. This procedure allows for determination letter requests with caveats for statutory changes. Rev. Proc. 98-14 modified.
Announcement 98-91(PDF, 17K)
A list is given of organizations now classified as private foundations.
Announcement 98-87(PDF, 18K)
This announcement states that taxpayers may rely on the proposed Income Tax Regulations under sections 411 (a)(1 1) and 417 of the Code pertaining to notice and consent (Section 1.411(a)-11(c)(2) and (8) and section 1.417(e)-l(b)(3) and (4)).
Announcement 98-89(PDF, 22K)
The Service has undertaken a new initiative to improve its procedures for handling bankruptcy cases.
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