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. 99-19(PDF, 23K)
LIFO; price indexes; department stores. The February 1999 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, February 28, 1999.
Announcement 99-23(PDF, 31K)
A list is given of organizations now classified as private foundations.
Announcement 99-34(PDF, 28K)
The Service announces an additional delay in format changes to Form W-2 and W-3 until tax year 2001.
Announcement 99-37(PDF, 21K)
Effective immediately, all applications for extension of time to file Forms 5500, 5500-C/R, and 5500-EZ will be automatically approved if the request (Form 5558) is filed on or before the normal due date of the return or report.
Announcement 99-38(PDF, 27K)
This document contains a notice of public hearing on proposed regulations REG-105170-97, 1998-50 I.R.B. 10, relating to the computation of the credit under section 41(c) and the definition of qualified research under section 41(d). A public hearing is scheduled for April 29, 1999.
Announcement 99-39(PDF, 21K)
This document contains corrections to T.D. 8812, 1999-8 I.R.B. 19, which was published in the Federal Register on February 3, 1999 (64 F.R. 5160), relating to continuation coverage requirements applicable to group health plans.
Rev. Proc. 99-22(PDF, 25K)
Qualified mortgage bonds; mortgage credit certificates; national median gross income. Guidance is provided concerning the use of the national and area median gross income figures by issuers of qualified mortgage bonds and mortgage credit certificates in determining the housing cost/income ratio described in section 143(f)(5) of the Code. Rev. Proc. 98-28 is obsolete except as provided in section 5.02 of this revenue procedure.
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