Internal Revenue Bulletins  

August 30, 1999

Internal Revenue Bulletin No. 1999-35

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 99-34(PDF, 19K)
Treasury depreciation study: request for public comment. This notice invites public comment relating to the current depreciation system under section 168 of the Code. The Treasury Department will review and consider all comments received in response to this notice in preparing the depreciation study as directed in the Tax and Trade Relief Extension Act of 1998.

Notice 99-41(PDF, 13K)
Timely filing or payment; private delivery services. An updated list of designated private delivery services is provided for purposes of section 7502 of the Code. The list remains unchanged from previous list published in Notice 98�47, 1998�37 I.R.B. 8. Rev. Proc. 97�19, 1997�1 C.B. 644, and Notice 97�26, 1997�1 C.B. 413, are modified.

T.D. 8835(PDF, 18K)
REG-105237-99(PDF, 13K)
Proposed, temporary, and final regulations under section 6109 of the Code relate to alternative identifying numbers for income tax preparers.

Rev. Rul. 99-36(PDF, 16K)
Interest rates; underpayments and overpayments. The rate of interest determined under section 6621 of the Code for the calendar quarter beginning October 1, 1999, will be 8 percent for overpayments (7 percent in the case of corporate overpayments), 8 percent for underpayments, 5.5 percent for the portion of a corporate overpayment exceeding $10,000, and 10 percent for large corporate underpayments.

T.D. 8832(PDF, 23K)
Final regulations under section 3221 of the Code relate to the exception from the supplemental annuity tax with respect to employees covered by a supplemental pension plan established pursuant to a collective bargaining agreement and to a related excise tax with respect to employees for whom the exception applies.


Notice 99-40(PDF, 18K)
Certain governmental plans; nondiscrimination rules. The effective date of the nondiscrimination rules for certain governmental plans within the meaning of section 414(d) of the Code is described. Notice 96�64 is modified.

Notice 99-44(PDF, 33K)
Limitations on contributions and benefits; qualified plans. A notice describes the implementation of section 1452 of the Small Business Job Protection Act of 1996 that repealed section 415(e) of the Code for limitation years beginning after December 31, 1999. As a result of the statutory change, an employer is no longer required to maintain a limitation on contributions and benefits as defined in section 415(e).


Announcement 99-87(PDF, 15K)
A list is given of organizations now classified as private foundations.


Announcement 99-86(PDF, 18K)
This document contains corrections to final regulations (T.D. 8823) regarding certain deductions and losses, including built-in deductions and losses, of members who join a consolidated group.

Notice 99-42(PDF, 18K)
Federal tax deposits; payments; magnetic media. This notice advises taxpayers of the termination of the Internal Revenue Service magnetic tape program for the reporting of federal tax deposits and certain established income tax payments effective with respect to deposits or payments made after January 31, 2000.

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