| Files of Interest to Tax Professionals |
Date |
 |
| IRS Rounds Out Top Management Team(PDF, 7K) |
1/1/1999 |
| Selections of Joseph Kehoe as Commissioner of the Small Business and Self-Employed Division and John M. Dalrymple as Commissioner of the Wage and Investment Division. |
| ETAAC Annual Report to Congress June 30, 1999(PDF, 230K) |
7/15/1999 |
| This report documents the advice the ETAAC has provided the IRS and identifies to Congress the major challenges, risks, and opportunities facing the IRS, as well as recommendations that the ETAAC believes the IRS should follow. |
| Commissioner Rossott Speaks(PDF, 455K) |
4/13/1999 |
| Commissioner Rossotti shares his vision of the new IRS and tells us how we'll get there. |
| Cash or Deferred Arrangement (CODA) Listing of Required Modifications and Information Package(PDF, 66K) |
1/26/1999 |
| CODA Listing of Required Modifications -- Cash or Deferred Arrangement (CODA) Listing of Required Modifications and Information Package. |
| Budget in Brief Fiscal Year 2000(PDF, 158K) |
3/12/1999 |
| Internal Revenue Services: Budget in Brief FY2000 -- Provides detail on the FY2000 Budget Request and the relationships among the Commissioner's Concept for Modernizing the IRS and RRA98 implementation requirements. |
| Action on Decision - Boyd Gaming Corporation v. Commissioner(PDF, 8K) |
7/21/1999 |
| Decision memorandum supporting the service's acquiescence in the court's opinion. |
| Announcement 1999-106(PDF, 6K) |
10/26/1999 |
| Extension of Announcement 99-5 for IRA re-characterizations and re-conversions using the same trustee. |
| Announcement 1999-104(PDF, 4K) |
10/14/1999 |
| Time for re-characterizing 1998 IRA contributions. |
| Announcement 1999-98(PDF, 10K) |
10/4/1999 |
| Appeals Customer Service Program. |
| Announcement 1999-95(PDF, 10K) |
9/30/1999 |
| Medical savings accounts. |
| Announcement 1999-81(PDF, 6K) |
7/22/1999 |
| Public inspection copies - litigation guideline memos. |
| Announcement 1999-77(PDF, 4K) |
7/21/1999 |
| Three actions related to the ninth circuit court of appeals' decision in Boyd Gaming Corp. v. Comm'r. |
| Announcement 1999-76(PDF, 44K) |
7/14/1999 |
| Taxation of foreign contingent payment debt. |
| Announcement 1999-62(PDF, 9K) |
6/7/1999 |
| Tax-exempt organizations - effective date of new disclosure rules affecting. |
| Announcement 1999-57(PDF, 6K) |
5/25/1999 |
| Tax-exempt organizations - effective date of new disclosure rules affecting. |
| Announcement 1999-50(PDF, 10K) |
4/21/1999 |
| Temporarily closing the master and prototype and regional prototype plan programs as of May 10, 1999, while the IRS revises and improves these programs. |
| Announcement 1999-40(PDF, 6K) |
4/1/1999 |
| Extending the transitional registration rule for kerosene used as aircraft fuel. |
| Announcement 1999-34(PDF, 3K) |
3/29/1999 |
| Changes to forms W-2 and W-3 postponed until tax year 2001. |
| Announcement 1999-25(PDF, 16K) |
3/15/1999 |
| Joint board for the enrollment of actuaries. |
| Announcement 1999-18(PDF, 13K) |
3/17/1999 |
| Supplemental instructions for form 8606, nondeductible IRAs. |
| Announcement 1999-7(PDF, 5K) |
12/24/1998 |
| Optional standard mileage rates used in computing deductible costs. |
| Announcement 1999-5(PDF, 6K) |
12/23/1998 |
| Alternative methods for reporting 1998 and 1999 IRA re-characterizations and re-conversions. |
| Announcement 1999-4(PDF, 8K) |
12/22/1998 |
| Chief counsel advice available for public inspection. |
| Announcement 1999-2(PDF, 5K) |
12/29/1998 |
| Reminds employers who do not maintain a retirement program for their employees that they can facilitate employee retirement savings by establishing payroll deduction IRA program for their employees. |
| Announcement 1999-1(PDF, 25K) |
12/22/1998 |
| Modification of Rev. Proc. 65-17, 1965-1 C.B. 833. |
| Notice 1999-59(PDF, 10K) |
12/10/1999 |
| Tax avoidance using distributions of encumbered property. |
| Notice 1999-57(PDF, 12K) |
12/7/1999 |
| Special Basis Rules. |
| Notice 1999-53(PDF, 3K) |
10/29/1999 |
| Reporting of payments to attorneys. |
| Notice 1999-51(PDF, 16K) |
9/21/1999 |
| Work opportunity and welfare-to-work tax credits - notice. |
| Notice 1999-50(PDF, 30K) |
9/17/1999 |
| Prohibition of ex-parte communications between appeals officers and other internal revenue service employees. |
| Notice 1999-47(PDF, 9K) |
9/3/1999 |
| The rates the IRS will use to compute the amount due pursuant to a closing agreement concerning failed life insurance contracts under IRC 7702. |
| Notice 1999-44(PDF, 58K) |
8/17/1999 |
| Guidance relating to the repeal of the combined limitation on defined benefit and defined contribution plans under section 415(e). |
| Notice 1999-43(PDF, 16K) |
8/17/1999 |
| Announcing a Modification of Rules Under Section 897(e)Regarding Transfers, Exchanges and Other Dispositions of U.S. Real Property Interests in Recognition Transfers After June 18, 1980. |
| Notice 1999-36(PDF, 17K) |
6/13/1999 |
| Charitable split-dollar insurance transactions. |
| Notice 1999-35(PDF, 11K) |
7/13/1999 |
| Qualified zone academy bond credit. |
| Notice 1999-34(PDF, 17K) |
8/11/1999 |
| Inviting public comment on the determination of depreciation recovery periods and methods. |
| Notice 1999-32(PDF, 6K) |
5/23/1999 |
| Election to claim education tax credit. |
| Notice 1999-31(PDF, 9K) |
5/20/1999 |
| Deadline for special reformations in section 1.664 will be extended from June 8, 1999 to June 30, 2000. |
| Notice 1999-30(PDF, 40K) |
5/16/1999 |
| Tax relief - operation allied force. |
| Notice 1999-29(PDF, 3K) |
5/9/1999 |
| Equitable relief from joint & several liability. |
| Notice 1999-27(PDF, 30K) |
5/4/1999 |
| Termination of employment for misconduct. |
| Notice 1999-25(PDF, 13K) |
4/28/1999 |
| Withholding tax on nonresident aliens and foreign corporations. |
| Notice 1999-24(PDF, 10K) |
4/28/1999 |
| Extension of time to file FSC grouping re-determinations under transition rule to be included in final regulations. |
| Notice 1999-23(PDF, 13K) |
4/28/1999 |
| Revision to Schedule P (Form 1120-FSC) |
| Notice 1999-20(PDF, 9K) |
4/7/1999 |
| Electronic funds transfer. |
| Notice 1999-19(PDF, 12K) |
4/5/1999 |
| Invites public comment on accounting period changes. |
| Notice 1999-18(PDF, 28K) |
4/2/1999 |
| Non-conventional source fuel credit, 29 inflation adjustment factor, and 29 reference price. |
| Notice 1999-17(PDF, 12K) |
3/16/1999 |
| Treatment of post 1997 distributions of capital gains from a charitable remainder trust. |
| Notice 1999-16(PDF, 8K) |
3/11/1999 |
| Procedures for implementing a change in method of accounting to comply with 404(a)(11) of the Internal Revenue Code. |
| Notice 1999-13(PDF, 10K) |
2/17/1999 |
| Differential Earnings Rate for Mutual Life Insurance Companies. |
| Notice 1999-8(PDF, 186K) |
1/18/1999 |
| Withholding tax on nonresident aliens and foreign corporations. |
| Notice 1999-6(PDF, 13K) |
1/5/1999 |
| Payment of employment tax with respect to disregarded entities. |
| Notice 1999-5(PDF, 12K) |
12/23/1998 |
| Eligible rollover distributions. |
| Notice 1999-4(PDF, 20K) |
12/22/1998 |
| Penalty and interest study. |
| Notice 1999-3(PDF, 12K) |
12/17/1998 |
| Treatment of certain payments received as temporary assistance for needy families (TANF). |
| Notice 1999-1(PDF, 12K) |
12/17/1998 |
| Qualified Retirement Plans. |
| Revenue Procedure 1999-50(PDF, 24K) |
12/22/1999 |
| Information Reporting by a Successor Business Entity in Certain Situations Following a Merger or Acquisition. |
| Revenue Procedure 1999-49(PDF, 313K) |
12/22/1999 |
| Changes in accounting periods and in methods of accounting. |
| Revenue Procedure 1999-45(PDF, 22K) |
11/20/1999 |
| The minimum funding standards. |
| Revenue Procedure 1999-44(PDF, 14K) |
11/20/1999 |
| The treatment of contracts as an annuity contract. |
| Revenue Procedure 1999-43(PDF, 29K) |
11/10/1999 |
| Examination of returns & claims for refund, credit or abatement. |
| Revenue Procedure 1999-42(PDF, 30K) |
11/4/1999 |
| Inflation adjustments. |
| Revenue Procedure 1999-40(PDF, 10K) |
10/28/1999 |
| Mutual fund distributions. |
| Revenue Procedure 1999-39(PDF, 60K) |
10/7/1999 |
| Form 941 e-file program. |
| Revenue Procedure 1999-38(PDF, 58K) |
10/6/1999 |
| Optional standard mileage rate. |
| Revenue Procedure 1999-37(PDF, 12K) |
9/30/1999 |
| The salvage discount factors for the 1999 accident year. |
| Revenue Procedure 1999-36(PDF, 18K) |
9/30/1999 |
| Loss payment discount factors for 1999 and Revenue Procedure 99-37 describing salvage discount factors for 1999. |
| Revenue Procedure 1999-35(PDF, 28K) |
9/22/1999 |
| Tax exempt bond administrative appeal. |
| Revenue Procedure 1999-32(PDF, 45K) |
8/2/1999 |
| Secondary adjustments under Section 482 of the code. |
| Revenue Procedure 1999-31(PDF, 120K) |
8/5/1999 |
| Setting forth acceptable correction methods and examples under the employee plans compliance resolution system. |
| Revenue Procedure 1999-30(PDF, 10K) |
7/14/1999 |
| Domestic asset/liability percentages and domestic investment yield percentages for foreign insurance companies. |
| Revenue Procedure 1999-28(PDF, 40K) |
7/14/1999 |
| Determination of correct tax liability. |
| Revenue Procedure 1999-27(PDF, 49K) |
5/17/1999 |
| An issuer of life insurance may remedy certain failures to comply with modified endowment contract rules. |
| Revenue Procedure 1999-26(PDF, 70K) |
5/31/1999 |
| Alternative 50-percent settlement options for employers who took accelerated deductions for accrued employee benefits that were secured by a letter of credit, bond, or similar financial instrument. |
| Revenue Procedure 1999-23(PDF, 36K) |
4/5/1999 |
| Amendment Period for Small Business Employee Plans. |
| Revenue Procedure 1999-22(PDF, 9K) |
3/24/1999 |
| National and area median gross income. |
| Revenue Procedure 1999-21(PDF, 11K) |
4/5/1999 |
| Information for requesting credit or refund of tax due to taxpayer's financial disability. |
| Revenue Procedure 1999-20(PDF, 10K) |
3/19/1999 |
| The eligibility requirements of section 911 because adverse conditions in a foreign country. |
| Revenue Procedure 1999-19(PDF, 24K) |
3/16/1999 |
| How to apply the net interest rate of zero in section 6621(d). |
| Revenue Procedure 1999-18(PDF, 19K) |
3/1/1999 |
| An election that will allow taxpayers to treat a debt substitution, in certain circumstances, as a realization event even though it does not result in a significant modification under Section 1.1001-3 of the income tax regulations. |
| Revenue Procedure 1999-17(PDF, 17K) |
2/9/1999 |
| Change in accounting periods and methods of accounting. |
| Revenue Procedure 1999-16(PDF, 14K) |
2/1/1999 |
| Salvage discount factors for the 1998 accident year. |
| Revenue Procedure 1999-15(PDF, 24K) |
2/1/1999 |
| Loss payment patterns and discount factors for the 1998 accident year. |
| Revenue Procedure 1999-13(PDF, 43K) |
1/18/1999 |
| Self-corrections, walk-in closing agreements, and audit closing agreements. |
| Revenue Ruling 1999-57(PDF, 15K) |
12/8/1999 |
| Disposition by a corporation of its own capital stock. |
| Revenue Ruling 1999-56(PDF, 8K) |
12/7/1999 |
| Allowance of Deduction for Depletion. |
| Revenue Ruling 1999-53(PDF, 11K) |
12/1/1999 |
| Quarterly Interest Rate. |
| Revenue Ruling 1999-50(PDF, 8K) |
12/1/1999 |
| 2000 CPI adjustment for below market loans. |
| Revenue Ruling 1999-49(PDF, 7K) |
12/1/1999 |
| Treatment of loans with below-market interest rates. |
| Revenue Ruling 1999-48(PDF, 4K) |
11/20/1999 |
| The applicable federal rates. |
| Revenue Ruling 1999-45(PDF, 4K) |
10/26/1999 |
| Determination of issue price in the case of certain debt instruments issued for property. |
| Revenue Ruling 1999-44(PDF, 18K) |
10/14/1999 |
| Gifts and inheritances. |
| Revenue Ruling 1999-41(PDF, 5K) |
10/1/1999 |
| Applicable federal rates for the month of October. |
| Revenue Ruling 1999-40(PDF, 14K) |
9/20/1999 |
| Interest on underpayment, nonpayment, or extensions of time for payment, of tax. |
| Revenue Ruling 1999-37(PDF, 7K) |
8/25/1999 |
| Applicable federal rates. |
| Revenue Ruling 1999-35(PDF, 10K) |
8/4/1999 |
| Reduction in Certain Deductions of Mutual Life Insurance Companies. |
| Revenue Ruling 1999-32(PDF, 5K) |
7/19/1999 |
| Applicable federal rates. |
| Revenue Ruling 1999-29(PDF, 6K) |
6/20/1999 |
| Applicable federal rates for July 1999. |
| Revenue Ruling 1999-28(PDF, 8K) |
6/9/1999 |
| Un-reimbursed amount paid for smoking cessation programs and prescription drugs designed to alleviate nicotine withdrawal are deductible medical expenses. |
| Revenue Ruling 1999-25(PDF, 7K) |
5/20/1999 |
| The applicable federal rates. |
| Revenue Ruling 1999-23(PDF, 29K) |
4/29/1999 |
| Start up expenditure. |
| Revenue Ruling 1999-21(PDF, 5K) |
4/20/1999 |
| Applicable Federal Rates. |
| Revenue Ruling 1999-17(PDF, 5K) |
3/17/1999 |
| Applicable Federal Rates. |
| Revenue Ruling 1999-14(PDF, 25K) |
3/11/1999 |
| Trade or business expenses - LILO. |
| Revenue Ruling 1999-11(PDF, 10K) |
2/19/1999 |
| Applicable Federal Rates. |
| Revenue Ruling 1999-8(PDF, 5K) |
1/21/1999 |
| Applicable Federal Rates. |
| Revenue Ruling 1999-7(PDF, 20K) |
1/18/1999 |
| Travel or business expense. |
| Revenue Ruling 1999-6(PDF, 16K) |
1/14/1999 |
| Continuation of partnership. |
| Revenue Ruling 1999-5(PDF, 14K) |
1/14/1999 |
| Non-recognition of gain or loss on contribution. |
| Revenue Ruling 1999-3(PDF, 17K) |
12/22/1998 |
| Reduction in certain deductions of mutual life insurance companies. |
| Revenue Ruling 1999-2(PDF, 5K) |
12/22/1998 |
| Determination of issue price in the case of certain debt instrument issued for property. |
