Internal Revenue Bulletins  

November 23, 1998

Internal Revenue Bulletin No. 1998-47

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. 98-55(PDF, 23K)
1998 base period T-bill rate. The "base period T-bill rate" for the period ending September 30, 1998, is published, as required by section 995(f) of the Code.

Rev. Rul. 98-56(PDF, 17K)
Earned income credit; disqualified income. Gain that is treated as long-term capital gain under section 12 31 (a)(1) of the Code is not disqualified income for purposes of the earned income credit.


Notice 98-56(PDF, 16K)
Weighted average interest rate update. The weighted average interest rate for November 1998 and the resulting permissible range of interest rates used to calculate current liability for purposes of the full funding limitation of section 41 2(c)(7) of the Code are set forth.


Announcement 98-103(PDF, 24K)
A list is given of organizations now classified as private foundations.


Announcement 98-104(PDF, 21K)
Rev. Proc. 98-35, 1998-21 I.R.B. 6, reprinted as Publication 1220, Specifications for Filing Forms 1098, 1099, 5498, and W-2G Magnetically or Electronically, is corrected.

Notice 98-57(PDF, 40K)
Identification of census tracts in District of Columbia Enterprise Zone. This notice provides the identification of those census tracts in the District of Columbia constituting the District of Columbia Enterprise Zone for purposes of section 1400 of the Code and the DC Zone for purposes of section 1400B.

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