Internal Revenue Bulletins  

September 20, 1999

Internal Revenue Bulletin No. 1999-38

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. 99-39(PDF, 13K)
Low-income housing tax credit. Certain rental assistance payments made to a building owner on behalf of, or in respect to, a tenant under the Housing Opportunities for Persons With AIDS program are not grants made with respect to a building or its operation under section 42(d)(5) of the Code.

T.D. 8838(PDF, 20K)
Final regulations under sections 1275 and 1286 of the Code relate to the federal income tax treatment of inflation-indexed debt instruments.


Announcement 99-92(PDF, 19K)
A list is given of organizations now classified as private foundations.


Notice 99-48(PDF, 13K)
Section 7702 closing agreements. This notice specifies the rates the Service will use for the purpose of computing the amount due pursuant to a closing agreement concerning failed life insurance contracts under section 7702 of the Code.

T.D. 8830(PDF, 28K)
Final regulations relate to the adoption of a balanced system to measure organizational performance within the IRS.

T.D. 8837(PDF, 19K)
Final regulations under section 6402 of the Code relate to the Tax Refund Offset Program.

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