| Files of Interest to Tax Professionals |
Date |
 |
| Welcome Letter(PDF, 25K) |
12/21/1998 |
| IRS e-file Promotional Kit - Welcome Letter |
| Tax Hints - A Guide for Tax Practitioners(PDF, 635K) |
3/17/1998 |
| TAX HINTS - A Guide for Tax Practitioners to the Austin Service Center. |
| SSA/IRS Reporter: Summer 1998(PDF, 58K) |
7/23/1998 |
| Publication 1693: SSA/IRS Reporter (Summer 1998) A newsletter for employers, produced jointly by the Social Security Administration and the Internal Revenue Service. Issued quarterly, it provides employers with the latest changes in SSA and IRS requirements, as well as helpful new services and SSA and employment tax new services information. |
| Reinventing Service at the IRS(PDF, 805K) |
3/23/1998 |
| Reinventing Service at the IRS is the result of a National Performance Review study to find ways to improve customer service at IRS. |
| Penalty Relief for Nonfiling Form 3520-A(PDF, 4K) |
4/8/1998 |
| Penalty Relief for Failure to Timely File the 1997 Form 3520-A. |
| Overview of 1997 New Tax Laws(PDF, 493K) |
2/19/1998 |
| Overview of 1997 New Tax Laws. This document covers the Taxpayer Browsing Protection Act of 1997, the Balanced Budget Act of 1997, and the Taxpayer Relief Act of 1997. |
| Form 2587 and Instructions(PDF, 29K) |
6/1/1998 |
| Application for Special Enrollment Examination. |
| Form 23(PDF, 16K) |
2/1/1998 |
| Application for Enrollment to Practice Before the Internal Revenue Service. |
| Internal Revenue Service Training Materials for Employee Meals in the Hospitality Industry(PDF, 36K) |
8/3/1998 |
| Internal Revenue Service Training Materials for Employee Meals in the Hospitality Industry. |
| Defined Contribution Listing of Required Modifications and Information Package (LRM)(PDF, 214K) |
7/1/1998 |
| Samples of plan provisions that have been found to satisfy certain specific requirements of the Internal Revenue Code as amended through the Taxpayer Relief Act of 1997. |
| Defined Benefit Listing of Required Modifications and Information Package (LRM)(PDF, 213K) |
1/26/1999 |
| Samples of plan provisions that have been found to satisfy certain specific requirements of the Internal Revenue Code. |
| Doc. 10288 Errata Sheet(PDF, 77K) |
2/19/1998 |
| This "Errata Sheet" provides a listing of changes made to the Document 10288 since December 97. If you downloaded Document 10288 after December 12, 1997 you should review this sheet or simply download the corrected Doc10288. Look for "Overview of 1997 New Tax Laws" in this directory listing. |
| 1998 Priorities for Tax Regulations and Other Administrative Guidance(PDF, 79K) |
3/3/1998 |
| 1998 Priority Guidance Plan. |
| Announcement 98-106(PDF, 7K) |
11/17/1998 |
| Changes to codes for Roth IRAs on form 1099-R. |
| Announcement 98-105(PDF, 4K) |
11/23/1998 |
| Cafeteria plans election changes. |
| Announcement 98-100(PDF, 4K) |
10/30/1998 |
| Explaining that proposed Section 119 - Training materials described in announcement 98077 will not be finalized by October 31, 1998 as earlier expected. |
| Announcement 98-99(PDF, 44K) |
11/12/1998 |
| Test of mediation procedure for appeals. |
| Announcement 98-95(PDF, 61K) |
10/19/1998 |
| Comments on the revised form 8857. |
| Announcement 98-90(PDF, 440K) |
10/5/1998 |
| Proposed changes for Form 8849. |
| Announcement 98-89(PDF, 6K) |
9/24/1998 |
| New procedures for handling bankruptcy. |
| Announcement 98-88(PDF, 8K) |
9/28/1998 |
| Medical savings account. |
| Announcement 98-87(PDF, 7K) |
9/14/1998 |
| Whether taxpayers may rely on the proposed, notice and consent regulations published under section 411(a)(11) and 417 of the code. |
| Announcement 98-84(PDF, 6K) |
9/3/1998 |
| Delaying major revisions to Form W-2 and W-3 until Tax Year 2000. |
| Announcement 98-83(PDF, 6K) |
8/26/1998 |
| Changes to excise taxes. |
| Announcement 98-81(PDF, 4K) |
8/17/1998 |
| The disaster relief provided in section 5.02 of Revenue Procedure 95-28, 1995-1 C.B. 704, 705, is extended to include an area in Nevada County, California, bordering a declared major disaster area. This announcement will appear in I.R.B. 1998-36, dated September 8, 1998. |
| Announcement 98-78(PDF, 9K) |
8/3/1998 |
| Settlement initiative on employee meals. |
| Announcement 98-77(PDF, 3K) |
8/3/1998 |
| Proposed training materials: employer provided meals in hospitality industry. |
| Announcement 98-73(PDF, 11K) |
7/15/1998 |
| Penalty Relief for TIN Errors for 1996 & 1997 Forms 1099-R. This announcement will appear in I.R.B.-1998-31, dated August 3, 1998. |
| Announcement 98-62(PDF, 10K) |
7/5/1998 |
| New Technologies in the Administration of Retirement Plans. |
| Announcement 98-57(PDF, 9K) |
7/5/1998 |
| Changes to excise taxes. |
| Announcement 98-55(PDF, 8K) |
6/18/1998 |
| Proposed Changes to !999 Form W-2 and W-3. |
| Announcement 98-51(PDF, 4K) |
6/2/1998 |
| The new proposed forms W-8, W8A, W-8B, and W8C and instructions. |
| Announcement 98-45(PDF, 5K) |
5/19/1998 |
| Announcement 98-45 contains Uniformed Services Employment and Reemployment Rights Act (USSERRA) Make-up Contributions. This announcement will appear in I.R.B. 1998-23, dated June 8, 1998. |
| Announcement 98-27(PDF, 9K) |
4/6/1998 |
| Electronic submission of forms w-9 & w-9s. This announcement will appear in internal Revenue Bulletin 1998-15, dated 4/13/98. |
| Announcement 98-22(PDF, 11K) |
3/4/1998 |
| Supreme court's review of Geissal as it relates to COBRA. |
| Announcement 98-18(PDF, 7K) |
2/20/1998 |
| Announcement 98-18 solicits comments regarding the tax issues raised by the conversion of certain European countries' currencies to a single European currency (Euro). It will appear in I.R.B. 1998-18, dated March 9, 1998. |
| Announcement 98-15(PDF, 4K) |
2/19/1998 |
| Announcement 98-15 contains proposed new Forms W-8, W-8A, W-8B & W-8C for public comment. It will appear in I.R.B. 1998-10, dated March 9, 1998. |
| Announcement 98-1(PDF, 176K) |
12/23/1997 |
| Announcement 98-1 is scheduled for publication on January 12, 1998 in issue 1998-2 of the Internal Revenue Bulletin. Announcement 98-1 states that the Service is proposing examination guidelines under Section 404 (pertaining to deductions) and 412 (pertaining to minimum funding standards) of the Internal Revenue Code. Comments on the proposed examination guidelines may be submitted on or before April 13, 1998. |
| Notice 98-67(PDF, 6K) |
12/17/1998 |
| Filing Procedures for Early Closing of Courier's Desk. |
| Notice 98-65(PDF, 39K) |
12/10/1998 |
| Small business taxpayer advance pricing agreement. |
| Notice 98-63(PDF, 9K) |
12/7/1998 |
| Alternative identifying numbers for preparers. |
| Notice 98-62(PDF, 6K) |
12/14/1998 |
| Notice provides information about IRS procedures under section 6331(h) of the IRC of 1986. |
| Notice 98-61(PDF, 25K) |
12/7/1998 |
| Interim guidelines for taxpayers seeking "equitable relief" under IRC 6015(f) or 66(c) from joint and several arising from a joint return. |
| Notice 98-59(PDF, 9K) |
11/18/1998 |
| Informs educational institutions on filing information returns to report tuition payments. |
| Notice 98-58(PDF, 35K) |
11/19/1998 |
| Appeals of adverse determinations of tax-exempt status of bond issue. |
| Notice 98-55(PDF, 13K) |
11/3/1998 |
| Qualified Offer Rule - IRC 7430. |
| Notice 98-54(PDF, 10K) |
10/30/1998 |
| The reporting requirements under Section 6950s of the Internal Revenue Code for 1998. |
| Notice 98-52(PDF, 98K) |
10/30/1998 |
| Guidance on the designed-based alternative or "safe harbor" methods in Section 401(k)(12)and (401)(m)(11) of the Internal Revenue Code. |
| Notice 98-50(PDF, 25K) |
10/19/1998 |
| Roth IRA guidance. |
| Notice 98-49(PDF, 14K) |
9/3/1998 |
| Guidance on the reporting requirements for Roth IRAs. |
| Notice 98-47(PDF, 5K) |
8/31/1998 |
| Updates the list of designated private delivery services for purposes of IRC 7502. |
| Notice 98-46(PDF, 6K) |
8/19/1998 |
| Extending the application of Notice 97-73 to the 1999 information reporting requirements for educational institutions under IRC 6050s. |
| Notice 98-45(PDF, 8K) |
8/12/1998 |
| Former Indian reservations in Oklahoma. |
| Notice 98-43(PDF, 23K) |
7/30/1998 |
| New procedures for processing Employment Tax Cases involving worker classification and Section 530 of the Revenue Act of 1978 under Section 7436 of the IRC. |
| Notice 98-40(PDF, 8K) |
8/13/1998 |
| This notice is containing the effective date of the consolidated overall foreign loss regulations. It will appear in Internal Revenue Bulletin 1998-35, dated August 31, 1998. |
| Notice 98-39(PDF, 11K) |
7/27/1998 |
| Small business regulatory enforcement fairness act of 1996. |
| Notice 98-38(PDF, 11K) |
7/30/1998 |
| Simplify separate return limitation year (SRLY) Rules applicable to consolidated groups. |
| Notice 98-35(PDF, 22K) |
6/18/1998 |
| Guidance Under Subpart F Relating to Partnerships and Branches. |
| Notice 98-34(PDF, 42K) |
6/21/1998 |
| Guidance on the expatriation ruling process, modifying portions of Notice 97-19. |
| Notice 98-31(PDF, 81K) |
5/14/1998 |
| Proposed Revenue Procedure - Change in Accounting Method. |
| Notice 98-29(PDF, 16K) |
5/13/1998 |
| Optional forms of benefit under defined contribution plan. |
| Notice 98-25(PDF, 21K) |
4/13/1998 |
| Election to continue to treat trust as a U.S. person. |
| Notice 98-24(PDF, 9K) |
4/9/1998 |
| Net unrealized appreciation in employer securities. |
| Notice 98-23(PDF, 14K) |
4/13/1998 |
| Taxation of Social Security benefits under U.S. Canada Inc. Tax treaty. |
| Notice 98-22(PDF, 6K) |
4/9/1998 |
| Simplified procedures for shareholders of passive foreign investment company. |
| Notice 98-21(PDF, 3K) |
3/31/1998 |
| The extension of the classification settlement program or "CSP" until further notice. |
| Notice 98-20(PDF, 11K) |
3/13/1998 |
| This notice provides guidance to taxpayers on the ordering and taxation of distributions from a charitable remainder trust in light of the changes made to sec. 1(H) of the code by the taxpayer relief act of 1997. Pub. L. 105-34, Sec. 311, 111 Stat. 788, 831. It will appear in I.R.B. 1998-13, dated march 30 , 1998. |
| Notice 98-19(PDF, 12K) |
3/10/1998 |
| This notice sets forth the tentative differential earnings rate for 1997 and the tentative recomputed differential earnings rate for 1996 for use by mutual life insurance companies to compute their income tax liability for 1997. It will be published in I.R.B.-98-13, dated March 30, 1998. |
| Notice 98-17(PDF, 11K) |
2/23/1998 |
| Notice 98-17 provides rules for reporting transfers of property by U.S. persons to foreign partnerships under section 6038B. It will appear in I.R.B. 98-11, dated March 16, 1998. |
| Notice 98-16(PDF, 18K) |
3/27/1998 |
| Treasury and IRS will amend the effective date of the section 1441 withholding regulations. |
| Notice 98-12(PDF, 63K) |
1/16/1998 |
| Notice 98-12 contains questions and answers designed to assist participants in employer group health plans in deciding whether to elect COBRA continuation coverage. |
| Notice 98-11(PDF, 11K) |
1/18/1998 |
| Treatment of hybrid entities under subpart F. Notice 98-11 will appear in I.R.B.-1998-6, dated February 9, 1998. |
| Notice 98-10(PDF, 38K) |
1/22/1998 |
| This notice consists of special procedures for small business taxpayers to obtain an advance pricing agreement under sec. 482. This notice will appear in I.R.B. 1998-6, dated Feb. 9, 1998. |
| Notice 98-8(PDF, 19K) |
1/13/1998 |
| This Notice will appear as Notice 98-8 in Internal Revenue Bulletin No. 1998-4, dated January 26, 1998. This Notice provides guidance relating to the new statutory requirements applicable to eligible deferred compensation plans of state and local government and tax-exempt employers under section 457 of the Internal Revenue Code after the Small Business Job Protection Act of 1996 and the Taxpayer Relief Act of 1997. |
| Notice 98-7(PDF, 21K) |
12/23/1997 |
| This notice describes the information reporting requirements for 1998 under new 6050S of the Code enacted as part of the Taxpayer Relief Act of 1997, that apply to certain persons who receive payments of interest that may be deductible as qualified education loan interest. Notice 98-7 will appear in Internal Revenue Bulletin 1998-3, date January 20, 1998. |
| Notice 98-6(PDF, 11K) |
12/23/1997 |
| Notice 98-6 provides guidance concerning a trust's eligibility to become a qualified funeral trust under section 685 of the Internal Revenue Code. The notice will be published in 1998-3 I.R.B., dated January 20, 1998. |
| Notice 98-5(PDF, 28K) |
12/24/1997 |
| Guidance is provided as to whether a foreign tax credit is allowed with respect to foreign taxes paid or accrued in connection with certain abusive transactions. Notice 98-5 will be in I.R.B. 1998-3, January 19, 1998. |
| Notice 98-4(PDF, 57K) |
12/23/1997 |
| Notice 98-4 is scheduled for publication in issue 1998-2 of the Internal Revenue Bulletin on January 12, 1998. Notice 98-4 clarifies the questions and answers pertaining to savings incentive match plans for employees of small employers (SIMPLE IRAs) described in Section 408 of the Internal Revenue Code that were set forth in Notice 97-6, 1997-2 I.R.B. 26. |
| Notice 98-3(PDF, 10K) |
12/19/1997 |
| This notice provides the requirements for making and revoking an election under 7704(g). This election allows Grand-fathered Publicly Traded Partnerships to avoid being treated as corporations for federal tax purposes. Notice 98-3 will appear in Internal Revenue Bulletin 1998-2, on January 12, 1998. |
| Notice 98-2(PDF, 28K) |
12/16/1997 |
| Notice 98-2 is scheduled for publication in issue 1998-2 of the Internal Revenue Bulletin on January 12, 1998. Notice 98-2 gives guidance to the administrators, etc., of tax-qualified plans of a simplified method to calculate the recovery of basis in those instances where the retiree made contributions to his or her tax-qualified plan with after tax dollars. The notice applies to retirees in contributory plans. Notice 98-2 obsoletes Notice 88-118, 1988-2 C.B. 450, as a result of current law. |
| Notice 98-1(PDF, 34K) |
12/30/1997 |
| Notice 98-1 is scheduled for publication in issue 1998-3 of the Internal Revenue Bulletin on January 20,1998. Notice 98-1 describes nondiscrimination testing with respect to (1) cash or deferred arrangements under section 401(k) of the Internal Revenue Code and (2) Employer matching and employee contributions under section 401(m). |
| Publication 1275(PDF, 79K) |
6/22/1998 |
| Brochure used in Volunteer Enhancement Program, highlights some of the Volunteer Opportunities in Taxpayer Education Brochure Contains a TPE Interest Card and TPEC addresses. |
| Publication 1075(PDF, 1.5M) |
2/13/1998 |
| Protecting Federal Tax Information |
| Revenue Procedure 98-63(PDF, 65K) |
12/16/1998 |
| 1999 Mileage rates. |
| Revenue Procedure 98-61(PDF, 41K) |
12/15/1998 |
| Inflation Adjustments for 1999. |
| Revenue Procedure 98-60(PDF, 217K) |
12/10/1998 |
| Taxpayers may obtain automatic consent of commissioner. |
| Revenue Procedure 98-59(PDF, 12K) |
12/2/1998 |
| Prototype program for Roth IRAS. |
| Revenue Procedure 98-57(PDF, 9K) |
11/12/1998 |
| Setting forth the maximum face amount of qualified zone academy bonds that may be issued for each state in 1999. |
| Revenue Procedure 98-56(PDF, 7K) |
11/12/1998 |
| Amplifying Revenue Procedure 98-3, Setting forth certain issues -- arising in the timber, coal, and domestic iron ore industries under IRC 631 and IRC 1374 -- On which the service will not issue advance rulings. |
| Revenue Procedure 98-55(PDF, 48K) |
11/4/1998 |
| Relief for late S corporation elections and other related late elections. |
| Revenue Procedure 98-53(PDF, 14K) |
9/16/1998 |
| The review of determination letter applications filed on or after April 27, 1998. |
| Revenue Procedure 98-49(PDF, 23K) |
8/31/1998 |
| Guidance to taxpayers using the dollar value LIFO inventory method and the inventory price index computation method. |
| Revenue Procedure 98-48(PDF, 8K) |
9/3/1998 |
| Procedures for taxpayers to make the election under IRC 1045 to defer recognition of certain gain on the sale of qualified small business stock. |
| Revenue Procedure 98-47(PDF, 9K) |
8/31/1998 |
| Procedures for making an election under IRC 198 to deduct qualified environmental remediation expenditures. |
| Revenue Procedure 98-42(PDF, 10K) |
6/25/1998 |
| Guidance regarding the applicable of the minimum funding standards under section 412 of the code. |
| Revenue Procedure 98-41(PDF, 19K) |
7/26/1998 |
| Rulings and Determination Letters. |
| Revenue Procedure 98-40(PDF, 9K) |
7/26/1998 |
| Rulings and Determination Letters. |
| Revenue Procedure 98-38(PDF, 9K) |
6/22/1998 |
| Guidance to individuals who fail to meet the eligibility requirements of section 911(d)(1) of the internal revenue code. |
| Revenue Procedure 98-36(PDF, 51K) |
5/19/1998 |
| This revenue procedure informs those who participate in the Magnetic Media/Electronic Filing Program for Form 1040NR, U.S. Nonresident Alien Income Tax Return, of their obligations to the Internal Revenue Service, taxpayers, and other participants. This Revenue Procedure updates Revenue Procedure 97-28, 1997-1 C.B. 691. This Revenue Procedure will appear in I.R.B. 1998-23, dated June 8, 1998. |
| Revenue Procedure 98-34(PDF, 15K) |
4/12/0988 |
| Setting forth a methodology to value compensatory stock options for gift, estate and generation-skipping transfer tax purposes. |
| Revenue Procedure 98-31(PDF, 8K) |
5/18/1998 |
| Revenue Procedure 98-31 contains domestic asset/liability and domestic investment yield percentages. It will appear in I.R.B.-1998-23, dated June 8, 1998. |
| Revenue Procedure 98-30(PDF, 40K) |
4/6/1998 |
| Limitations on depreciation deductions for automobiles. This revenue procedure will appear in internal revenue bulletin 1998-17, dated 4/27/98. |
| Revenue Procedure 98-29(PDF, 16K) |
3/30/1998 |
| Change to a method of accounting for estimating inventory "shrinkage" in computing ending inventory. |
| Revenue Procedure 98-28(PDF, 9K) |
3/23/1998 |
| This Revenue Procedure provides guidance concerning the use of the national and area median gross income figures by issuers of qualified mortgage bonds and mortgage credit certificates in determining the housing cost/income ratio described in section 143(f)(5) of the code. It will appear in I.R.B. 1998-15, dated April 13, 1998. |
| Revenue Procedure 98-27(PDF, 51K) |
3/27/1998 |
| Applications to the IRS for qualified intermediary withholding agreements. |
| Revenue Procedure 98-25(PDF, 34K) |
2/26/1998 |
| This Revenue Procedure contains the basic requirements that IRS considers to be essential in cases where a taxpayer's records are maintained within Automatic Data Processing. This Revenue Procedure updates & supersedes Revenue Procedure 91-59. This Revenue Procedure will appear in I.R.B. 1998-11, dated March 16, 1998. |
| Revenue Procedure 98-23(PDF, 14K) |
2/19/1998 |
| This Revenue Procedure provides automatic consent of the Commissioner for the conversion of a Qualified Subchapter S Trust (QSST) to an Electing Small Business Trust (ESBT) and of an ESBT to a QSST. This Revenue Procedure will appear in I.R.B. 1998-10, dated March 9, 1998. |
| Revenue Procedure 98-22(PDF, 117K) |
3/9/1998 |
| Voluntary compliance resolution (VCR). |
| Revenue Procedure 98-21(PDF, 15K) |
2/11/1998 |
| This Revenue Procedure contains the procedures for requesting assistance in resolving cases under article XIII(8) of the US-Canada income tax treaty. It will appear in I.R.B.-1998-8, dated Feb. 23, 1998. |
| Revenue Procedure 98-20(PDF, 17K) |
2/5/1998 |
| Provides guidance on the acceptable form of the written assurances (certification) that a real estate reporting person must obtain from the seller of a principal residence to except such sale or exchange from the information reporting requirements for real estate transaction under 6045(e)(5) of the code. |
| Revenue Procedure 98-19(PDF, 19K) |
1/27/1998 |
| Revenue Procedure 98-19, provides guidance to tax-exempt organizations on certain exceptions to reporting and notice requirements of Section 6033 (e) (1). This Revenue Procedure will appear in Internal Revenue Bulletin 1998-7, dated February 17, 1998. |
| Revenue Procedure 98-17(PDF, 22K) |
1/16/1998 |
| This revenue procedure provides special procedures for requesting written guidance from the Service on the tax treatment under section 162, 165, 198, and 263 of the Code of environmental cleanup costs incurred in projects that span several years, including future years and prior years (whether or not under examination). Revenue Procedure 98-17 will appear in 1998-5 I.R.B., dates February 2, 1998. |
| Revenue Procedure 98-16(PDF, 18K) |
1/16/1998 |
| Revenue Procedure 98-16 will be published in issue 1998-5 of the Internal Revenue Bulletin on February 2, 1998. Revenue Procedure 98-16 sets fourth generally applicable standards for determining whether services performed by students in the employ of certain institutions of higher education qualify for the exception from Federal Insurance Contributions Act tax under section 3321(b) (10) of the Internal Revenue Code. |
| Revenue Procedure 98-15(PDF, 10K) |
1/12/1998 |
| This Revenue Procedure tells estates of decedents dying before January 1, 1998, how to make an election under Section 503 (d) (2) of the Taxpayer Relief Act of 1997. A Section 503 (d) (2) election allows an estate to reduce the rate of interest on estate taxes deferred under Section 6166 of the Internal Revenue Code and forgo the deduction for interest paid on the deferred estate taxes under Section 2053 and 163 (h). Revenue Procedure 98-15 will appear in 1998-4 I.R.B., dated January 26, 1998. |
| Revenue Procedure 98-14(PDF, 15K) |
1/12/1998 |
| Revenue Procedure 98-14 is scheduled for publication on January 26, 1998, in issue 1998-4 of the Internal Revenue Bulletin. Revenue Procedure 98-14, which modifies Revenue Procedure 97-41, 1997-33 I.R.B. 51, and Revenue Procedure 98-6, 1998-1 I.R.B. 183, opens the Service's determination letter program for amendments to qualified plans required by the Uruguay Round Agreements Act and the Taxpayer Relief Act of 1997 as well as those changes in the qualification requirements made by Small Business Job Protection Act of 1996 that are effective before the first day of the first plan year beginning on or after January 1, 1999. |
| Revenue Procedure 98-13(PDF, 11K) |
1/9/1998 |
| This revenue procedure provides the procedures and requirements for making the Section 646 to treat certain revocable trusts as part of an estate. This revenue procedure will appear in Internal Revenue Bulletin 1998-4, dated January 26, 1998. |
| Revenue Procedure 98-12(PDF, 16K) |
1/9/1998 |
| The revenue procedure sets forth for purposes of section 832 of the Internal Revenue Code the salvage discount factors for each property and casualty line of business for the 1997 accident year. These factors are to be used by property and casualty insurance companies to discount estimated salvage recoverable. Revenue Procedure 98-12 will appear in 1998-4 I.R.B. dated January 26, 1998. |
| Revenue Procedure 98-11(PDF, 29K) |
1/9/1998 |
| This revenue procedure sets forth the loss payment patterns and discount factors for the 1997 accident year, which is a determination year. These factors will be used for computing discounted unpaid losses under section 846 of the Internal Revenue Code. Revenue Procedure 98-11 will be published in 1998-4 I.R.B. dated January 26, 1998. |
| Revenue Procedure 98-10(PDF, 17K) |
12/23/1997 |
| Revenue Procedure 98-10 will be published in issue 1998-2 of the Internal Revenue Bulletin on January 12, 1998. Revenue Procedure 98-10 sets forth several alternative methods of automatically meeting the minimum funding standards of Section 412 of the Internal Revenue Code. As a result Revenue Procedure 95-51 is amplified. |
| Revenue Procedure 98-9(PDF, 8K) |
1/6/1998 |
| The revenue procedure sets forth the maximum face amount of qualified zone academy bonds that may be issued in 1998 for each state, the District of Columbia, and the possessions of the United States. |
| Revenue Ruling 98-61(PDF, 16K) |
12/7/1998 |
| Quarterly interest rates. |
| Revenue Ruling 98-60(PDF, 16K) |
12/7/1998 |
| Real estate investment trust. |
| Revenue Ruling 98-59(PDF, 7K) |
12/10/1998 |
| 1999 Inflation adjusted amounts under section 7872s. |
| Revenue Ruling 98-58(PDF, 8K) |
12/10/1998 |
| The dollar amounts, increased by the 1999 inflation adjustment, for 1274a of the internal revenue code. |
| Revenue Ruling 98-57(PDF, 6K) |
11/19/1998 |
| Applicable federal rates. |
| Revenue Ruling 98-52(PDF, 7K) |
10/19/1998 |
| Applicable federal rates. |
| Revenue Ruling 98-50(PDF, 5K) |
9/21/1998 |
| This Revenue Ruling contains the applicable federal rates for October 1998. It will appear in I.R.B. 1998-40, October 5, 1998. |
| Revenue Ruling 98-49(PDF, 4K) |
9/14/1998 |
| Low income housing credit. |
| Revenue Ruling 98-47(PDF, 16K) |
9/13/1998 |
| Exempt facility bonds. |
| Revenue Ruling 98-44(PDF, 5K) |
8/30/1998 |
| Declaring Revenue Ruling 70-225 to be obsolete. |
| Revenue Ruling 98-43(PDF, 6K) |
8/19/1998 |
| The applicable federal rates for the month of September 1998. |
| Revenue Ruling 98-39(PDF, 14K) |
7/29/1998 |
| The general rule for taxable year of deduction. |
| Revenue Ruling 98-38(PDF, 11K) |
7/23/1998 |
| Differential Earnings Rate for 1997 and the Recomputed Differential Earnings Rate for 1996. |
| Revenue Ruling 98-36(PDF, 7K) |
7/20/1998 |
| Applicable Federal Rates - August 1998. |
| Revenue Ruling 98-34(PDF, 12K) |
7/20/1998 |
| Treatment of Loans with Below-Market Interest Rates. |
| Revenue Ruling 98-33(PDF, 7K) |
6/17/1998 |
| Applicable Federal Rates for the month of July 1998. |
| Revenue Ruling 98-30(PDF, 16K) |
6/1/1998 |
| This Revenue Ruling 98-30 contains the criteria an employer must use for the automatic participation of its employees in its qualified cash or deferred arrangements under sec. 401(k) of the Internal Revenue Code. Revenue Ruling 98-30 has been assigned control number 1545-1605 by the Office of Management and Budget. It will appear in I.R.B. 1998-25, dated June 22, 1998. |
| Revenue Ruling 98-28(PDF, 5K) |
5/18/1998 |
| Revenue Ruling 98-28 contains the applicable federal rates. It will appear in I.R.B. 1998-22, dated June 1, 1998. |
| Revenue Ruling 98-27(PDF, 9K) |
5/13/1998 |
| This Revenue Ruling provides that based on the enactment of sec. 1012 of the Taxpayer Relief Act of 1997, the Service will not apply court Holding (or any formulation of the step transaction doctrine) to determine whether the distributed corporation was a controlled corporation immediately before the distribution under sec. 355(a) solely because of any post-distribution acquisition or restructuring of the distributed corporation, whether prearranged or not. This Revenue Ruling will appear in I.R.B. 1998-22, dated June 1, 1998. |
| Revenue Ruling 98-25(PDF, 10K) |
4/23/1998 |
| The cost incurred to replace underground storage tanks containing waste by-products. |
| Revenue Ruling 98-24(PDF, 6K) |
4/22/1998 |
| Exemptions from certain federal excise taxes. |
| Revenue Ruling 98-23(PDF, 7K) |
4/20/1998 |
| Applicable Federal Rates - May 1998. |
| Revenue Ruling 98-21(PDF, 11K) |
4/12/1998 |
| Providing guidance on when a completed gift occurs when a non statutory stock option is transferred to a family member. |
| Revenue Ruling 98-19(PDF, 6K) |
3/26/1998 |
| This Revenue Ruling provides that a relocation payment, made by a local jurisdiction to an individual moving from a flood-damaged residence to another residence, is in the nature of general welfare and is not includible in the individual's gross income under section 61. This Revenue Ruling will appear in I.R.B.-1998-15, April 13, 1998. |
| Revenue Ruling 98-18(PDF, 5K) |
3/18/1998 |
| This Revenue Ruling contains the applicable federal rates. It will appear in I.R.B. 1998-14, dated April 6, 1998. |
| Revenue Ruling 98-15(PDF, 38K) |
3/4/1998 |
| Guidance on whether non-profit hospitals that enter into joint ventures with for-profit entities will continue to qualify for exemption under IRC 501(c)(3). |
| Revenue Ruling 98-11(PDF, 6K) |
2/23/1998 |
| This Revenue Ruling contains prescribed rates for federal income tax purposes including the applicable interest rate. It will appear in I.R.B. 1998-10, dated March 9, 1998. |
| Revenue Ruling 98-10(PDF, 11K) |
2/23/1998 |
| This Revenue Ruling curtains Corp. Reorganization under Section 368 of the Code. It will appear in I.R.B. 1998-10, dated March 9, 1998. |
| Revenue Ruling 98-8(PDF, 19K) |
1/21/1998 |
| Revenue Ruling 98-8 contains the dispositions of certain life estates. This Revenue Ruling will appear in I.R.B. 98-6, dated February 9, 1998. |
| Revenue Ruling 98-7(PDF, 5K) |
1/21/1998 |
| Revenue Ruling 98-7 contains the applicable federal rates for February 1998. It will appear in I.R.B. 1998-6, February 9, 1998. |
| Revenue Ruling 98-4(PDF, 7K) |
12/18/1997 |
| Revenue Ruling 98-4 describing the applicable Federal Rates. It will be published in Internal Revenue Bulletin 1998-2, dated January 12, 1998. |
| Revenue Ruling 98-1(PDF, 72K) |
12/23/1997 |
| Revenue Ruling 98-1 modifies and supersedes Revenue Ruling 95-29, 1995-1 C.B. 81, which provided questions and answers on the limitations on benefits and contributions under section 415 of the Internal Revenue Code, as amended by the Urgency Road Agreement Act. Revenue Ruling 98-1 will be published in issue 1998-2 of the Internal Revenue Bulletin on January 12, 1998. |
