Internal Revenue Bulletins  

December 14, 1998

Internal Revenue Bulletin No. 1998-50

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. 8790(PDF, 39K)
Final regulations under section 6662 of the Code relate to the accuracy-related penalty


Rev. Proc. 98-59(PDF, 32K)
Roth IRAs; prototypes. This procedure describes the method for obtaining approval of prototype Roth IRAs (including dual-purpose IRAs) by a prototype sponsor. It also provides guidance on transitional relief for users of Roth IRAs that have not been approved by the Service.


Announcement 98-111(PDF, 30K)
A list is given of organizations now classified as private foundations.


Railroad Retirement Board 4th Quarter(PDF, 27K)
Railroad retirement; rate determination; quarterly. The Railroad Retirement Board has determined that the rate of tax imposed by section 3221 of the Code shall be 35 cents per work-hour for the quarter beginning October 1, 1998.


Announcement 98-109(PDF, 32K)
T.D. 8785, 1998-42 I.R.B. 5, under section 861 of the Code relating to the tax treatment of certain transactions involving the transfer of computer programs, is corrected.

Announcement 98-110(PDF, 25K)
T.D. 8784, 1998-42 I.R.B. 4, under section 274 of the Code relating to the use of mileage allowances to substantiate automobile business expenses, is corrected.

REG-105170-97(PDF, 85K)
Proposed regulations under section 41 of the Code relate to the computation of the credit for increasing research activities and the definition of qualified research.

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