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.
T.D. 8826(PDF, 27K)
Proposed and temporary regulations under section 1397E of the Code relate to the method of ascertaining the qualified zone academy bond credit rate and provide reimbursement rules. A public hearing is scheduled for November 9, 1999.
T.D. 8823(PDF, 167K)
Final and temporary regulations under section 1502 of the Code relate to certain deductions and losses, including built-in deductions and losses, of members who join a consolidated group. The regulations provide rules for computing the limitation with respect to separate return limitation year (SRLY) losses, and the carryover or carryback of losses to consolidated and separate return years.
T.D. 8824(PDF, 339K)
Final and temporary regulations under section 1502 of the Code pertain to the operation of sections 382 and 383 of the Code, relating to limitations on net operating loss carry-forwards and certain built-in losses and credits following an ownership change, with respect to consolidated groups.
Announcement 99-70(PDF, 26K)
A list is given of organizations now classified as private foundations.
Proposed regulations under section 6323 of the Code relate to the withdrawal of notices of federal tax liens in certain circumstances.
Rev. Proc. 99-28(PDF, 41K)
Early referral of issues to Appeals. This procedure under section 7123 of the Code describes the method by which a taxpayer may request an early referral of one or more unresolved issues from the Examination or Collection Division to the Office of Appeals. A taxpayer may also request early referral of one or more unagreed issues with respect to an involuntary change in method of accounting, employment tax, employee plans, or exempt organizations. Rev. Proc. 96-9 superseded.
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