Internal Revenue Bulletins  

January 25, 1999

Internal Revenue Bulletin No. 1999-04

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. 99-4(PDF, 27K)
LIFO; price indexes; department stores. The November 1998 Bureau of Labor Statistics price indexes are accepted for use by department stores employing the retail inventory and last-in, first-out inventory methods for valuing inventories for tax years ended on, or with reference to, November 30, 1998.

T.D. 8800(PDF, 36K)
Final and temporary regulations under section 1502 of the Code relate to the consolidated return regulations.

T.D. 8801(PDF, 52K)
Final regulations under section 148 of the Code relate to the arbitrage restrictions applicable to tax-exempt bonds issued by State and local governments.

T.D. 8802(PDF, 70K)
Final regulations under section 337 of the Code generally affect a taxable corporation that transfers all or substantially all of its assets to a tax-exempt entity or converts from a taxable corporation to a tax-exempt entity in a transaction other than a liquidation, and generally requires the taxable corporation to recognize gain or loss as if it had sold the assets transferred at fair market value.


Notice 99-7(PDF, 22K)
Weighted average interest rate update. The weighted average interest rate for January 1999 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.

T.D. 8796(PDF, 45K)
Final regulations under sections 411 and 417 of the Code relate to qualified retirement plans.


Announcement 99-9(PDF, 35K)
A list is given of organizations now classified as private foundations.

Notice 99-9(PDF, 21K)
The Service has made available on the IRS Internet site a draft of the Low-Income Taxpayer Clinic Grant application package for public comment. The draft describes the new grant program, authorized under section 7526 of the Code, for qualified organizations that provide legal assistance to low-income taxpayers having disputes with the Service or operate programs to inform individuals, for whom English is a second language, about their� rights and responsibilities under the tax laws.


Announcement 99-6(PDF, 24K)
The Service will allow payers to establish a system to electronically receive Forms W-4P, Withholding Certificate for Pension or Annuity Payments, W-4S, Request for Federal Income Tax Withholding From Sick Pay, and W-4V, Voluntary Withholding Request.

Announcement 99-8(PDF, 22K)
The 1998 Instructions for Form 1040NR are corrected.

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