Internal Revenue Bulletins  

October 04, 1999

Internal Revenue Bulletin No. 1999-40

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 99-51(PDF, 22K)
Guidance is provided under sections 51 and 51A of the Code relating to the use of the Work Opportunity Tax Credit and the Welfare-to-Work Tax Credit when an individual works for more than one employer while moving from welfare to work.

REG-106010-98(PDF, 28K)
Proposed regulations under section 110 of the Code relate to an exclusion from gross income for qualified lessee construction allowances provided by a lessor to a lessee for the purpose of constructing long-lived property to be used by the lessee pursuant to a short-term lease. Guidance is provided on the exclusion, the information required to be furnished, and the time and manner for providing that information to the IRS. A public hearing is scheduled for January 19, 2000.

Rev. Rul. 99-40(PDF, 21K)
Interest on underpayments; credits against estimated tax. Rules are provided for determining the date from which interest will be assessed when an overpayment claimed on a return is credited to the succeeding year's estimated tax or refunded without interest, and a deficiency for the overpayment year is subsequently determined. Rev. Ruls. 88-98, 84-58, and 77-475 modified and superseded.

Rev. Rul. 99-41(PDF, 14K)
Federal rates; adjusted federal rates; adjusted federal long-term rate, and the long-term exempt rate. For purposes of sections 1274, 1288, and 382, and other sections of the Code, tables set forth the rates for October 1999.


Notice 99-50(PDF, 28K)
Ex Parte communications prohibition. This notice contains a proposed revenue procedure that, when finalized, will provide guidance to IRS employees and taxpayers about ex parte communications during the Appeals process. The public is invited to comment on the proposed revenue procedure. The guidance will be effective for communications that take place after the procedure is finalized.

Rev. Proc. 99-34(PDF, 317K)
Rules and specifications for private printing of substitute forms. This procedure provides requirements for reproducing paper substitutes and for furnishing substitute recipient statements for Forms 1096, 1098, 1099, 5498, and W-2G. It will be reproduced as the October 1999 revision of Publication 1179. Rev. Proc. 98-37 superseded.

Previous | Next


You can either: Search all IRS Bulletin Documents issued since January 1996, or Search the entire site. For a more focused search, put your search word(s) in quotes.

1999 Document Types | 1999 Weekly IRBs

IRS Bulletins Main | Home

  to download the Adobe Acrobat PDF Reader