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.
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.
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.
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