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 99-21(PDF, 16K)
Weighted average interest rate update. The weighted average interest rate for April 1999 and the resulting permissible range of interest rates used to calculate current liability for purposes of the full funding limitation of section 412(c)(7) of the Code are set forth.
Announcement 99-48(PDF, 28K)
A list is given of organizations now classified as private foundations.
T.D. 8818(PDF, 90K)
Public disclosure of material relating to tax-exempt organizations. Final regulations under section 6104(d) of the Code relate to public disclosure requirements applicable to tax-exempt organizations.
Notice 99-20(PDF, 24K)
Electronic funds transfer; failure to deposit penalty. Taxpayers are informed that beginning July 1, 1999, certain taxpayers that deposited more than $200,000 in aggregate federal depository taxes during calendar year 1998 will be subject to the 10-percent failure to deposit penalty under section 6656 of the Code if those taxpayers fail to make deposits by electronic funds transfer. The Service will not, however, impose the section 6656 penalty on taxpayers that did not deposit more than $200,000 in aggregate federal depository taxes during calendar year 1998 solely for the failure to deposit by electronic funds transfer.
Rev. Proc. 99-21(PDF, 22K)
Refunds and credits; period of limitations; financial disability. Taxpayers are informed about the information that is required under section 6511(h)(2)(A) of the Code in order to request suspension of the period of limitations under section 6511 for claiming a credit or refund of tax due to an individual taxpayer's financial disability.
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