Internal Revenue Bulletins  

April 19, 1999

Internal Revenue Bulletin No. 1999-16

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 99-18(PDF, 13K)
Credit for producing fuel from a nonconventional source, section 29 inflation adjustment factor and reference price. This notice publishes the nonconventional source fuel credit, the inflation adjustment factor, and the reference price under section 29 of the Code for calendar year 1998. This data is used to determine the credit allowable on fuel produced from a nonconventional source.


Rev. Proc. 99-23(PDF, 29K)
Qualified plans; remedial amendment period. This procedure extends the remedial amendment period under section 401(b) of the Code for amending qualified plans within the meaning of section 401(a) or 403(a) for changes in the qualification requirements made by the Small Business Job Protection Act of 1996 and other recent legislation. In addition, this procedure extends the remedial amendment period for amending governmental and nonelecting church plans for the Tax Reform Act of 1986. Rev. Procs. 89-9, 89-13, section 13 of 93-39, 95-12, 97-41, and 98-14, modified. Notices 92-36, 96-64, 98-39, 98-52, and 99-5, modified.


Announcement 99-45(PDF, 15K)
The Abraham Lincoln Opportunity Foundation, Pine Mountain, GA, no longer qualifies as an organization to which contributions are deductible under section 170 of the Code.


Announcement 99-40(PDF, 14K)
This announcement describes provisions that will be included in the final kerosene tax regulations.


Announcement 99-36(PDF, 14K)
The Service will continue to publish the cumulative bulletin (CB) but in a new format. This decision was based on the responses from taxpayers, tax practitioners, and government agencies to the Service's proposal to discontinue the CB.

Announcement 99-41(PDF, 18K)
This document contains corrections to T.D. 8814, 1999-9 I.R.B. 4, that provides guidance as to when amounts deferred under or paid from a nonqualified deferred compensation plan are taken into account as wages for purposes of the employment taxes imposed by the Federal Insurance Contributions Act (FICA).

Announcement 99-42(PDF, 11K)
This document contains corrections to T.D. 8770, 1998-27 I.R.B. 4, relating to certain transfers of stock or securities by U.S. persons to foreign corporations and related reporting requirements.

Announcement 99-43(PDF, 17K)
This document contains corrections to T.D. 8817, 1999-8 I.R.B. 51, relating to certain transfers to foreign partnerships and corporations by U.S. persons.

Announcement 99-44(PDF, 12K)
This document contains corrections to T.D. 8011, 1985-1 C.B. 397, relating to the displaying of OMB control numbers on IRS regulations that solicit or obtain information from the public.

Announcement 99-46(PDF, 82K)
This document contains corrections to Announcement 99-24, 1999-14 I.R.B. 12, in which proposed revisions to Form 1042-S were poorly reproduced. We are providing more legible copies of Form 1042-S, and we are extending the date for receiving comments to May 19, 1999.

Notice 99-19(PDF, 19K)
Accounting periods; changes. This notice invites public comments on possible changes to published guidance concerning accounting period changes. Possible changes may include revising the criteria used to establish a substantial business purpose and allowing more automatic accounting period changes.

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