Internal Revenue Bulletins  

March 15, 1999

Internal Revenue Bulletin No. 1999-11

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.


Notice 99-14(PDF, 15K)
This notice withdraws guidance proposed in April 1992 under the passive foreign investment company (PFIC) rules of section 1291 of the Code relating to a market-to-market.

REG-104072-97(PDF, 82K)
Proposed regulations under section 7701 of the Code recharacterize, for tax purposes, financing arrangements involving fast-pay stock. A public hearing is scheduled for April 8,1999.

REG-106388-98(PDF, 110K)
Proposed regulations under section 25A of the Code relate to the Hope Scholarship Credit and the Lifetime Learning Credit.

REG-106905-98(PDF, 28K)
Proposed regulations under section 861 of the Code relate to the allocation of loss recognized on the disposition of stock and other personal property. A public hearing is scheduled for May 26, 1999.

REG-114841-98(PDF, 44K)
Proposed regulations under section 663 of the Code provide that substantively separate and independent shares of different beneficiaries are to be treated as separate estates for purposes of computing distributable net income. A public hearing is scheduled for April 22, 1999.

Rev. Rul. 99-12(PDF, 12K)
Fringe benefits aircraft valuation formula. For purposes of section 1.61-21(g) of the Income Tax Regulations, relating to the rule for valuing noncommercial flights on employer provided aircraft, the Standard Industry Fare Level (SIFL) cents-per-mile rates and terminal charges in effect for the first half of 1999 are set forth.


REG-209103-89(PDF, 29K)
Proposed regulations under section 79 of the Code relate to the uniform premium rates used to calculate the cost of group-term life insurance provided to employees. A public hearing is scheduled for May 6, 1999.


Announcement 99-20(PDF, 29K)
A list is given of organizations now classified as private foundations.


Announcement 99-21(PDF, 19K)
This document provides notice of a public hearing on proposed regulations, REG-246256-96, 1998-34 I.R.B. 9, under section 4958 of the Code relating to the excise tax on excess benefit transactions. The hearing is scheduled for March 16, 1999, at 1 p.m. (EDT), and will continue on March 17, 1999, at 1 p.m., if necessary.

REG-114664-97(PDF, 58K)
Proposed regulations under section 42 of the Code relate to the low-income housing credit including the procedures for compliance monitoring by state and local housing agencies (Agencies), the requirements for making carryover allocations, and the rules for correction of administrative errors or omissions by Agencies. A public hearing is scheduled for May 27,1999.

REG-119192-98(PDF, 72K)
Proposed regulations under sections 1201 and 1204 of the Internal Revenue Restructing and Reform Act of 1998 relate to the adoption by the IRS of a balanced system to measure organizational performance within the IRS. A public hearing is scheduled for May 13, 1999.

Rev. Proc. 99-18(PDF, 28K)
Election to treat certain debt substitutions as realization events. This procedure provides for an election that will allow taxpayers to treat a debt substitution, in certain circumstances, as a realization event even though it does not result in a significant modification under section 1.1001-3 of the Income Tax Regulations.

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