Internal Revenue Bulletins  

June 28, 1999

Internal Revenue Bulletin No. 1999-26

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.


REG-115086-98(PDF, 24K)
Proposed regulations under section 368(a)(1)(C) of the Code relate to the solely for voting stock requirement in certain corporate reorganizations. A public hearing is scheduled for October 5, 1999.


Notice 99-33(PDF, 12K)
Weighted average interest rate update. The weighted average interest rate for June 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 99-63(PDF, 8K)
A list is provided of organizations that no longer qualify as organizations to which contributions are deductible under section 170 of the Code.

Notice 99-36(PDF, 19K)
Charitable split-dollar insurance transactions. Taxpayers and organizations described in section 170(c) of the Code (including charities described in section 501(c)(3)) are advised that certain charitable split-dollar insurance transactions that purport to give rise to charitable contribution deductions under section 170 or 2522 of the Code will not produce the tax benefits advertised by their promoters. Furthermore, promoters of these transactions, and taxpayers and organizations participating in them, may be subject to other adverse tax consequences, including penalties.

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