Internal Revenue Bulletins  

November 02, 1998

Internal Revenue Bulletin No. 1998-44

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. 8786(PDF, 42K)
Final regulations under section 863 of the Code govern the source of income from sales of inventory produced in the United States and sold in a possession of the United States or produced in a possession of the United States and sold in the United States and from sales of inventory purchased in a possession of the United States and sold in the United States. Final regulations under section 936 of the Code govern the source of income from sales in the United States of property purchased from a corporation that has an election under section 936 in effect.


Notice 98-50(PDF, 27K)
Roth IRAs; recharacterizations; conversions. This notice sets forth examples and a proposed rule with respect to the recharacterization and reconversion of amounts converted from a traditional IRA to a Roth IRA.

Notice 98-51(PDF, 18K)
Weighted average interest rate update. The weighted average interest rate for October 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.


Announcement 98-98(PDF, 17K)
A list is provided of organizations that no longer qualify as organizations for which contributions are deductible under section 170 of the Code.


Announcement 98-95(PDF, 13K)
The Service announces a proposed revision to Form 8857, Request for Innocent Spouse Relief (And Allocation of Liability and Equitable Relief) and requests comments on the revision.

Announcement 98-96(PDF, 15K)
T.D. 8776, 1998-33 I.R.B. 6, relating to U.S. taxpayers operating, investing, or otherwise conducting business in the currencies of certain European countries that are replacing their national currencies with a single, multinational currency called the euro, is corrected.

Announcement 98-97(PDF, 16K)
REG-245256-96, 1998-34 I.R.B. 9, relating to the excise taxes on excess benefit transactions, is corrected.

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