Internal Revenue Bulletins  

October 25, 1999

Internal Revenue Bulletin No. 1999-43

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.


REG-121063-97(PDF, 33K)
Proposed regulations under section 1301 of the Code relate to how individuals engaged in a farming business may elect to income average and thereby reduce their regular tax liability by treating all or a portion of the current year's farming income as if it had been earned in equal proportions over the prior three years. A public hearing is scheduled for February 15, 2000.


Notice 99-52(PDF, 13K)
Weighted average interest rate update. Guidelines are set forth for determining for October 1999 the weighted average interest rate and the resulting permissible range of interest rates used to calculate current liability for purposes of the full funding limitation of section 412(c)(7) of the Code.


Announcement 99-102(PDF, 13K)
The instructions to Forms 990, 990-EZ, 990T, and 990-PF have been changed to clarify reporting by tax-exempt organizations of activities of entities disregarded as separate from the organization for federal tax purposes.

Announcement 99-103(PDF, 19K)
A list is given of organizations now classified as private foundations.


Announcement 99-101(PDF, 17K)
Public comments are requested in connection with a study being conducted by the Department of the Treasury relating to the scope and use of provisions regarding taxpayer confidentiality. Written comments must be submitted by November 15, 1999.

Rev. Proc. 99-38(PDF, 45K)
Optional standard mileage rates. This procedure announces 32.5 cents as the optional rate for deducting or accounting for expenses for business use of an automobile, 14 cents as the optional rate for use of an automobile as a charitable contribution, and 10 cents as the optional rate for use of an automobile as a medical or moving expense for 2000. It provides rules for substantiating the deductible expenses of using an automobile for business, moving, medical, or charitable purposes. Rev. Proc. 98-63, modified by Announcement 99-7, superseded.

Rev. Proc. 99-39(PDF, 44K)
Information returns, electronic filing. This procedure provides the requirements for the Form 941 e-file Program, which combines the Form 941 Electronic Filing (ELF) Program with an online program to allow a taxpayer to electronically file a Form 941, Employer's Quarterly Federal Tax Return, using a personal computer, modem, and commercial tax preparation software. Rev. Proc. 97-47 amplified, clarified, modified, and superseded. Rev. Proc. 96-17 modified.

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