Internal Revenue Bulletins  

May 17, 1999

Internal Revenue Bulletin No. 1999-20

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 99-23(PDF, 18K)
This notice effects interim revisions to Schedule P of Form 1120-FSC (1998) and its instructions, filed by foreign sales corporations. The notice also solicits public comments by June 30, 1999, on certain proposed revisions to Schedule P for subsequent tax years.


T.D. 8819(PDF, 230K)
REG-103851-99(PDF, 22K)
Use of actuarial tables in valuing annuities, interests for life or terms of years, and remainder or reversionary interests. Proposed, temporary and final regulations under section 7520 of the Code relate to the use of actuarial tables in valuing annuities, interests for life or terms of years, and remainder or reversionary interests.


Announcement 99-53(PDF, 14K)
This document contains a correction to Notice 99-18, 1999-16 I.R.B. 4, in which the underlying calculation given to determine the nonconventional source fuel credit amount contained an erroneous number. However, the amount of the credit itself was not erroneous.

Notice 99-24(PDF, 18K)
This notice informs taxpayers of the intent of Treasury and the Service to include in final regulations a one-year extension of the time for foreign sales corporations and their related suppliers to file grouping redeterminations under the transition rule for Temp. Treas. Reg. section 1.925(a)-1T(c)(8)(i).

Notice 99-25(PDF, 16K)
The Service will extend the effective date of the nonresident alien withholding regulations under section 1441 of the Code that were published in T.D. 8734, 1997-2 C.B. 109. As extended, those regulations will apply to certain payments made to foreign persons after December 31, 2000.

REG-106004-98(PDF, 96K)
Proposed regulations under section 355 of the Code relate to recognition of gain on certain distributions of stock or securities of a controlled corporation. A public hearing is scheduled for September 21, 1999.

Rev. Rul. 99-23(PDF, 24K)
Start-up expenditures, business expenses, capital expenditures. Guidance is provided on the types of expenditures that will qualify as investigatory costs that are eligible for amortization as start-up expenditures under section 195 of the Code when a taxpayer acquires the assets of an active trade or business.

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