Internal Revenue Bulletins  

October 13, 1998

Internal Revenue Bulletin No. 1998-41

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. 8782(PDF, 31K)
Final regulations under section 927 of the Code provide guidance to taxpayers who have made an election to be treated as a foreign sales corporation (FSC).

T.D. 8783(PDF, 25K)
Final regulations under section 368 of the Code that provide guidance regarding satisfaction of the continuity of interest requirement for corporate reorganizations are amended.


REG-209769-95(PDF, 30K)
Proposed regulations under section 3221 of the Code provide guidance to employers covered by the Railroad Retirement Tax Act. A public hearing will be held on January 20, 1999.


Announcement 98-88(PDF, 18K)
The Service announces that 1998 is not a cut-off year for the Medical Savings Account pilot project.

Announcement 98-92(PDF, 9K)
The July 1998 revision of the Instructions for Form 706 is corrected.

REG-106221-98(PDF, 43K)
Proposed regulations under section 1032 of the Code relate to the treatment of a disposition by a corporation of the stock of another corporation in a taxable transaction. A public hearing will be held on January 7, 1999.

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