Internal Revenue Bulletins  

November 01, 1999

Internal Revenue Bulletin No. 1999-44

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.


Announcement 99-104(PDF, 15K)
This announcement provides an additional period of time during which 1998 IRA contributions, including Roth IRA conversion contributions, may be recharacterized and describes how to accomplish those recharacterizations. Announcement 99-57 modified.

REG-116125-99(PDF, 25K)
Proposed regulations under section 664 of the Code modify the application of the rules governing the character of certain distributions from a charitable remainder trust. A public hearing is scheduled for February 9, 2000.

Rev. Rul. 99-44(PDF, 20K)
Gifts; charitable contributions; Individual Development Accounts. This ruling holds that (1) interest earned by an Individual Development Account (IDA) project participant on funds deposited in the participant's personal account is currently includible in the participant's gross income under section 61 of the Code; (2) a project participant may exclude, as a gift under section 102, parallel funds paid for a qualified expense of the project participant; and (3) a donor may deduct under section 170 a contribution to a qualified entity for the qualified entity's IDA project, subject to the limitations of that section.


Announcement 99-105(PDF, 16K)
A list is given of organizations now classified as private foundations.

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