Internal Revenue Bulletins  

June 07, 1999

Internal Revenue Bulletin No. 1999-23

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. 99-25(PDF, 12K)
Federal rates; adjusted federal rates; adjusted federal long-term rate, and the long-term exempt rate. For purposes of sections 1274, 1288, 382, and other sections of the Code, tables set forth the rates for June 1999.


Notice 99-31(PDF, 12K)
The deadline for special reformations under section 664 of the Code will be extended from June 8, 1999, to June 30, 2000.

Notice 99-32(PDF, 14K)
Hope Scholarship Credit; Lifetime Learning Credit; election. Final regulations under section 25A of the Code will permit taxpayers to elect to claim the Hope Scholarship Credit and the Lifetime Learning Credit by attaching Form 8863 to a timely filed original Federal income tax return or to an original or amended return filed after the due date of the return.

REG-105312-98(PDF, 28K)
Proposed regulations under section 6045 of the Code relate to reporting payments of gross proceeds to attorneys. A public hearing is scheduled for September 22, 1999.

REG-113910-98(PDF, 42K)
Proposed regulations under section 263A of the Code relate to accounting for costs incurred in producing property and acquiring property for resale. A public hearing is scheduled for September 1, 1999.

Rev. Proc. 99-27(PDF, 41K)
Insurance companies; modified endowment contracts; uniform closing agreement. This revenue procedure provides procedures by which an issuer may remedy an inadvertent non-egregious failure to comply with the modified endowment contract rules under section 7702A of the Code.

Previous | Next


You can either: Search all IRS Bulletin Documents issued since January 1996, or Search the entire site. For a more focused search, put your search word(s) in quotes.

1999 Document Types | 1999 Weekly IRBs

IRS Bulletins Main | Home

  to download the Adobe Acrobat PDF Reader