Internal Revenue Bulletins  

December 13, 1999

Internal Revenue Bulletin No. 1999-50

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-110385-99(PDF, 36K)
Proposed regulations under section 7701 of the Code relate to transactions involving certain foreign eligible entities. A public hearing is scheduled for January 31, 2000.

Rev. Rul. 99-49(PDF, 12K)
CPI adjustments for below-market loans for 2000. The amount that section 7872(g) of the Code permits a taxpayer to lend to a qualified continuing care facility without incurring imputed interest is adjusted for years 1987-2000. Rev. Rul. 98-59 supplemental and superseded.

Rev. Rul. 99-50(PDF, 20K)
Section 1274A inflation-adjusted numbers for 2000. This ruling provides the dollar amounts, increased by the 2000 inflation adjustment, for section 1274A of the Code. Rev. Rul. 98-58 supplemented and superseded.

Rev. Rul. 99-52(PDF, 25K)
1999 base period T-bill rate. The base period T-bill rate, under section 995 of the Code, is 4.80 percent for the period ending September 30, 1999.

Rev. Rul. 99-53(PDF, 24K)
Interest rates; underpayments and overpayments. The rate of interest determined under section 6621 of the Code for the calendar quarter beginning January 1, 2000, will be 8 percent for overpayments (7 percent in the case of a corporation), 8 percent for underpayments, and 10 percent for large corporate underpayments. The rate of interest paid on the portion of a corporate overpayment exceeding $10,000 is 5.5 percent.

T.D. 8844(PDF, 53K)
Final regulations clarify the tax consequences for an existing entity that makes an election under section 7701 of the Code to change its classification for federal tax purposes.


Rev. Rul. 99-51(PDF, 15K)
Nondiscrimination; duplicate benefits. This ruling provides that the duplication of benefits for highly compensated employees may result in the failure of plans to satisfy the nondiscrimination requirements of section 401(a)(4) of the Code.


Notice 99-56(PDF, 16K)
This notice provides tables that show the amount of an individual's income that is exempt from a notice of levy used to collect delinquent tax in 2000.


Announcement 99-113(PDF, 19K)
This document contains a partial withdrawal of proposed regulations (REG-105162-97, 1997-2 C.B. 649) relating to special basis adjustments under section 743 of the Code.

Announcement 99-114(PDF, 9K)
Publication 3386, Tax Guide for Veterans' Organizations, which provides general information regarding tax exemption under section 501(c) of the Code, is now available.

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