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 99-106(PDF, 8K)
This announcement provides that IRA recharacterizations and reconversions that occur in 2000 within the same financial institution may be reported on Forms 1099-R and 5498 using an alternative method. Announcement 99-5 modified.
Rev. Rul. 99-45(PDF, 16K)
LIFO; price indexes; department stores. The September 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, September 30, 1999.
Rev. Rul. 99-46(PDF, 16K)
Federal rates; adjusted federal rates; adjusted federal long-term rate, and the long-term exempt rate. For purposes of sections 1274, 1288, 382, and other sections of the Code, tables set forth rates for November 1999.
Announcement 99-107(PDF, 7K)
A list is given of organizations now classified as private foundations.
Railroad Retirement Board 3rd Quarter(PDF, 14K)
The Railroad Retirement Board has determined that the rate of tax imposed by section 3221 of the Code shall be 27 cents for the quarter beginning July 1, 1999.
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