Internal Revenue Bulletins  

October 19, 1998

Internal Revenue Bulletin No. 1998-42

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

T.D. 8784(PDF, 23K)
Final and temporary regulations under section 274 of the Code relate to the use of mileage allowances to substantiate automobile business expenses.

T.D. 8785(PDF, 84K)
Final regulations under section 861 of the Code relate to the tax treatment of certain transactions involving the transfer of computer programs.

EXCISE TAX

Announcement 98-90(PDF, 11K)
Public comments are requested on proposed changes to Form 8849, Claim for Refund of Excise Taxes.

ADMINISTRATIVE

REG-122488-97(PDF, 26K)
Proposed regulations under section 274 of the Code relate to the use of mileage rates to substantiate automobile business expenses.

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