Internal Revenue Bulletins  

February 08, 1999

Internal Revenue Bulletin No. 1999-06

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. 99-5(PDF, 31K)
Disregarded entity to partnership. This ruling describes the federal income tax consequences when a single member limited liability company that is disregarded as an entity separate from its owner under section 301.7 701 -3 of the Procedure and Administration Regulations becomes an entity with more than one owner that is classified as a partnership for federal tax purposes.

Rev. Rul. 99-6(PDF, 33K)
Partnership to disregarded entity. This ruling describes the federal income tax consequences if one person purchases all of the ownership interests in a domestic limited liability company (LLC) that is classified as a partnership under section 301.7701-3 of the Procedure and Administration Regulations, causing the LLC's status as a partnership to terminate under section 708(b)(1)(A) of the Code.

Rev. Rul. 99-8(PDF, 22K)
Federal rates; adjusted federal rates; adjusted federal long-term rate, and the long-term exempt rate. For purposes of sections 1274, 1288, 382, and other sections of the Code, tables set forth the rates for February 1999.

T.D. 8799(PDF, 40K)
Final regulations relate to the treatment of certain investment income under the qualifying income provisions of section 7704 of the Code and the application of the passive activity loss rules to publicly traded partnerships.


T.D. 8806(PDF, 37K)
Final and temporary regulations provide changes to the rules under section 411 of the Code regarding qualified retirement plan benefits that are protected from reduction by plan amendment. The changes were made necessary by the Taxpayer Relief Act of 1997.


REG-114663-97(PDF, 40K)
Proposed regulations under section 2056 of the Code relate to the effect of certain administration expenses on the valuation of property which qualifies for the estate tax marital or charitable deduction. A public hearing will be held on April 21, 1999.


Announcement 99-13(PDF, 33K)
A list is given of organizations now classified as private foundations.


Notice 99-10(PDF, 20K)
Low-income housing tax credit. Resident population figures for the various states for determining the 1999 calendar year (1) state housing credit ceiling under section 42(h) of the Code, and (2) private activity bond volume cap under section 146 of the Code are reproduced.

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