Internal Revenue Bulletins  

February 01, 1999

Internal Revenue Bulletin No. 1999-05

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. 99-7(PDF, 23K)
Deductibility of daily transportation expenses. This ruling provides the rules for determining whether daily transportation expenses incurred by a taxpayer in going between the taxpayer's residence and a work location are deductible business expenses under section 162(a) of the Code.

T.D. 8791(PDF, 55K)
Final regulations under section 664 of the Code relate to charitable remainder trusts and to special valuation rules for transfers of interests in trusts.

T.D. 8797(PDF, 29K)
Final regulations relate to start-up expenditures for active trades or businesses under section 195 of the Code.

T.D. 8805(PDF, 84K)
Final regulations and temporary regulations under sections 865 and 904 of the Code relate to the allocation of loss recognized on the disposition of stock and other personal property and the computation of the foreign tax credit limitation.


Rev. Proc. 99-13(PDF, 36K)
Tax-sheltered annuities; operational defects; closing agreements. A program whereby tax-sheltered annuities within the meaning of section 403(b) of the Code may correct certain operational defects or enter into closing agreements with the Service is set forth. Rev. Proc. 98-22 modified and amplified.


Announcement 99-10(PDF, 20K)
A list is given of organizations now classified as private foundations.


Announcement 99-11(PDF, 16K)
This announcement provides guidance for 1997-1998 fiscal year filers of the 1997 Schedule D for Forms 1040, 1041, 1065, and 1120S.

Announcement 99-12(PDF, 9K)
Rev. Proc. 98-44, 1998-32 I.R. B. 11, Specifications for Filing Forms 1042-S, Foreign Person's U.S. Source Income Subject to Withholding, Magnetically/Electronically, is corrected.

Notice 99-8(PDF, 108K)
This notice announces that the Service will make certain changes to the section 1441 withholding regulations, and provides the text of a model qualified intermediary withholding agreement.

Rev. Proc. 99-14(PDF, 39K)
Automobile owners and lessees. This procedure provides owners and lessees of passenger automobiles (including electric automobiles) with tables detailing the limitations on depreciation deductions for automobiles first placed in service during calendar year 1999 and the amounts to be included in income for automobiles first leased during calendar year 1999. In addition, this procedure provides the maximum allowable value of employer-provided automobiles first made available to employees for personal use in calendar year 1999 for which the vehicle cents-per-mile valuation rule provided under section 1.61-21(e) of the Income Tax Regulations may be applicable.

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