Internal Revenue Bulletins  

November 30, 1998

Internal Revenue Bulletin No. 1998-48

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.


Announcement 98-106(PDF, 15K)
The Service announces a change to the distribution codes to be used on Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, Etc., when reporting distributions from Roth IRAs.


Announcement 98-107(PDF, 21K)
A list is given of organizations now classified as private foundations.

Announcement 98-108(PDF, 18K)
A public hearing on proposed regulations REG-1 21268-97, 1998-20 I.R.B. 12, which clarify when the travel and tour activities of tax exempt organizations are substantially related to the purposes for which exemption was granted, will be held on February 10, 1999.


REG-102023-98(PDF, 33K)
Proposed regulations under section 6011 of the Code relate to the requirements for filing partnership returns on magnetic media. A public hearing will be held January 13, 1999.

Rev. Proc. 98-57(PDF, 17K)
Qualified Zone Academy Bond Limitations for 1999. This procedures sets forth the maximum face amount of Qualified Zone Academy Bonds that may be issued for each State in 1999. For this purpose "State" includes the District of Columbia and the possessions of the United States.

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