Internal Revenue Bulletins  

September 13, 1999

Internal Revenue Bulletin No. 1999-37

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. 99-31(PDF, 16K)
LIFO; price indexes; department stores. The July 1999 Bureau of Labor Statistics price indexes are accepted for use by department stores employing the retail inventory and last-in, first-out inventory methods for valuing inventories for tax years ended on, or with reference to, July 31, 1999.

T.D. 8836(PDF, 23K)
Final regulations under section 453 of the Code relate to taxation of capital gains on installment sales of depreciable real property.


Announcement 99-91(PDF, 19K)
A list is given of organizations now classified as private foundations.


Notice 99-45(PDF, 8K)
1999 Enhanced Oil Recovery Credit. The enhanced oil recovery credit for taxable years beginning in 1999 is determined without regard to the phase-out for crude oil price increases provided in section 43(b) of the Code.

Notice 99-46(PDF, 10K)
1999 marginal production rates. This notice announces the applicable percentage to be used in determining percentage depletion for marginal properties for taxable years beginning in 1999.

REG-105565-99(PDF, 22K)
Proposed regulations under section 148 of the Code relate to the special rule for guaranteed investment contracts and investments purchased for a yield restricted defeasance escrow.� A public hearing is scheduled for December 14, 1999.

REG-113526-98(PDF, 24K)
Proposed regulations under section 148 of the Code relate to the definition of investment-type property for the arbitrage and related restrictions applicable to tax-exempt bonds issued by State and local governments. A public hearing is scheduled for January 12, 2000.

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