| Announcements |
Bulletin |
Date of IRB |
 |
| Announcement 98-114(PDF, 12K) |
IRB #1998-52(HTML) |
Dec. 28, 1998 |
| A list is provided of organizations that no longer qualify as organizations to which contributions are deductible under section 170 of the Code. |
| Announcement 98-113(PDF, 16K) |
IRB #1998-51(HTML) |
Dec. 21, 1998 |
| The printed version of Announcement 98-106, 1998-48 I.R.B. 9, relating to changes to codes for Roth IRAs on Form 1 099-R, is corrected in its entirety. |
| Announcement 98-112(PDF, 28K) |
IRB #1998-51(HTML) |
Dec. 21, 1998 |
| A list is given of organizations now classified as private foundations. |
| Announcement 98-111(PDF, 30K) |
IRB #1998-50(HTML) |
Dec. 14, 1998 |
| A list is given of organizations now classified as private foundations. |
| Announcement 98-110(PDF, 25K) |
IRB #1998-50(HTML) |
Dec. 14, 1998 |
| T.D. 8784, 1998-42 I.R.B. 4, under section 274 of the Code relating to the use of mileage allowances to substantiate automobile business expenses, is corrected. |
| Announcement 98-109(PDF, 32K) |
IRB #1998-50(HTML) |
Dec. 14, 1998 |
| T.D. 8785, 1998-42 I.R.B. 5, under section 861 of the Code relating to the tax treatment of certain transactions involving the transfer of computer programs, is corrected. |
| Announcement 98-108(PDF, 18K) |
IRB #1998-48(HTML) |
Nov. 30, 1998 |
| A public hearing on proposed regulations REG-1 21268-97, 1998-20 I.R.B. 12, which clarify when the travel and tour activities of tax exempt organizations are substantially related to the purposes for which exemption was granted, will be held on February 10, 1999. |
| Announcement 98-107(PDF, 21K) |
IRB #1998-48(HTML) |
Nov. 30, 1998 |
| A list is given of organizations now classified as private foundations. |
| Announcement 98-106(PDF, 15K) |
IRB #1998-48(HTML) |
Nov. 30, 1998 |
| The Service announces a change to the distribution codes to be used on Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, Etc., when reporting distributions from Roth IRAs. |
| Announcement 98-105(PDF, 8K) |
IRB #1998-49(HTML) |
Dec. 7, 1998 |
| The Service intends to delay the effective date of the cafeteria plan temporary regulation 1.125-4T and proposed regulation 1.125-4. Until further guidance is issued, taxpayers may continue to rely on the change in election provisions in temporary regulation 1.125-4T as well as the change in election provisions in section 1.125-2 of the pre-1990 proposed regulations. |
| Announcement 98-104(PDF, 21K) |
IRB #1998-47(HTML) |
Nov. 23, 1998 |
| Rev. Proc. 98-35, 1998-21 I.R.B. 6, reprinted as Publication 1220, Specifications for Filing Forms 1098, 1099, 5498, and W-2G Magnetically or Electronically, is corrected. |
| Announcement 98-103(PDF, 24K) |
IRB #1998-47(HTML) |
Nov. 23, 1998 |
| A list is given of organizations now classified as private foundations. |
| Announcement 98-102(PDF, 15K) |
IRB #1998-45(HTML) |
Nov. 9, 1998 |
| The Eleventh Annual Institute on Current Issues in International Taxation, cosponsored with The George Washington University, will be held on December 10 and 11, 1998, at the J.W. Marriott Hotel in Washington, DC. |
| Announcement 98-101(PDF, 25K) |
IRB #1998-45(HTML) |
Nov. 9, 1998 |
| A list is provided of organizations now classified as private foundations. |
| Announcement 98-100(PDF, 11K) |
IRB #1998-46(HTML) |
Nov. 16, 1998 |
| The Service announces that in order to fully consider comments received in response to draft training materials on the application of section 119 of the Code to the hospitality industry, it will not release final training materials by October 31, 1998. The Service confirms that taxpayers will have until 30 days after the final materials are issued to indicate interest in accepting the related settlement initiative, and the Service responds to a question about the terms of the settlement initiative. |
| Announcement 98-99(PDF, 41K) |
IRB #1998-46(HTML) |
Nov. 16, 1998 |
| Test of mediation procedure for appeals. Appeals is conducting an additional two-year test of its mediation procedure. This announcement contains the procedures that taxpayers may use to request mediation for certain issues that are in the Appeals administrative process and that are not docketed in any court. |
| Announcement 98-98(PDF, 17K) |
IRB #1998-44(HTML) |
Nov. 2, 1998 |
| A list is provided of organizations that no longer qualify as organizations for which contributions are deductible under section 170 of the Code. |
| Announcement 98-97(PDF, 16K) |
IRB #1998-44(HTML) |
Nov. 2, 1998 |
| REG-245256-96, 1998-34 I.R.B. 9, relating to the excise taxes on excess benefit transactions, is corrected. |
| Announcement 98-96(PDF, 15K) |
IRB #1998-44(HTML) |
Nov. 2, 1998 |
| T.D. 8776, 1998-33 I.R.B. 6, relating to U.S. taxpayers operating, investing, or otherwise conducting business in the currencies of certain European countries that are replacing their national currencies with a single, multinational currency called the euro, is corrected. |
| Announcement 98-95(PDF, 13K) |
IRB #1998-44(HTML) |
Nov. 2, 1998 |
| The Service announces a proposed revision to Form 8857, Request for Innocent Spouse Relief (And Allocation of Liability and Equitable Relief) and requests comments on the revision. |
| Announcement 98-94(PDF, 11K) |
IRB #1998-43(HTML) |
Oct. 26, 1998 |
| A list is given of organizations now classified as private foundations. |
| Announcement 98-93(PDF, 15K) |
IRB #1998-43(HTML) |
Oct. 26, 1998 |
| Public comments are requested on proposed new Form 8865, Information Return of U.S. Persons With Respect to Certain Foreign Partnerships, and its accompanying instructions. |
| Announcement 98-92(PDF, 9K) |
IRB #1998-41(HTML) |
Oct. 13, 1998 |
| The July 1998 revision of the Instructions for Form 706 is corrected. |
| Announcement 98-91(PDF, 17K) |
IRB #1998-40(HTML) |
Oct. 5, 1998 |
| A list is given of organizations now classified as private foundations. |
| Announcement 98-90(PDF, 11K) |
IRB #1998-42(HTML) |
Oct. 19, 1998 |
| Public comments are requested on proposed changes to Form 8849, Claim for Refund of Excise Taxes. |
| Announcement 98-89(PDF, 22K) |
IRB #1998-40(HTML) |
Oct. 5, 1998 |
| The Service has undertaken a new initiative to improve its procedures for handling bankruptcy cases. |
| Announcement 98-88(PDF, 18K) |
IRB #1998-41(HTML) |
Oct. 13, 1998 |
| The Service announces that 1998 is not a cut-off year for the Medical Savings Account pilot project. |
| Announcement 98-87(PDF, 18K) |
IRB #1998-40(HTML) |
Oct. 5, 1998 |
| This announcement states that taxpayers may rely on the proposed Income Tax Regulations under sections 411 (a)(1 1) and 417 of the Code pertaining to notice and consent (Section 1.411(a)-11(c)(2) and (8) and section 1.417(e)-l(b)(3) and (4)). |
| Announcement 98-86(PDF, 13K) |
IRB #1998-38(HTML) |
Sept. 21, 1998 |
| A list is provided of organizations that no longer qualify as organizations to which contributions are deductible under section 170 of the Code. |
| Announcement 98-85(PDF, 14K) |
IRB #1998-38(HTML) |
Sept. 21, 1998 |
| Forms 5300, 5303, 5307 and 6406, and Schedule Q (Form 5300), used for requesting determination letters for ongoing employee benefit plans, have been revised. The new revision date is July 1998. |
| Announcement 98-84(PDF, 16K) |
IRB #1998-38(HTML) |
Sept. 21, 1998 |
| The Service announces a delay in changes to Forms W-2 and W-3 until tax year 2000. In Announcement 98-55, 1998-26 I.R.B. 41, the Service requested comments on proposed changes to the 1999 Forms W-2 and W-3. Based on a review of those comments, the Service will postpone making major revisions to Forms W-2 and W-3 until tax year 2000 forms, which will be filed in 2001. |
| Announcement 98-83(PDF, 10K) |
IRB #1998-36(HTML) |
Sept. 8, 1998 |
| This announcement provides excise tax changes for the fourth quarter of 1998 based on recent legislation. |
| Announcement 98-82(PDF, 16K) |
IRB #1998-35(HTML) |
Aug. 31, 1998 |
| This document provides notice of a public hearing on proposed regulations, REG-251698-96, 1998-20 I.R.B. 14, under section 1308 of the Code relating to the treatment of corporate subsidiaries of S corporations. The hearing will be held on September 9, 1998. |
| Announcement 98-81(PDF, 19K) |
IRB #1998-36(HTML) |
Sept. 8, 1998 |
| The disaster relief provided in section 5.02 of Rev. Proc. 95-28, 1995-1 C.B. 704 and 705, is extended to include an area in Nevada County, California, bordering a declared major disaster area. |
| Announcement 98-80(PDF, 20K) |
IRB #1998-34(HTML) |
Aug. 24, 1998 |
| A list is given of organizations now classified as private foundations. |
| Announcement 98-79(PDF, 22K) |
IRB #1998-34(HTML) |
Aug. 24, 1998 |
| The public hearing for proposed regulation REG-209682-94, 1998-17 I.R.B. 20, is changed to September 10, 1998. |
| Announcement 98-78(PDF, 23K) |
IRB #1998-34(HTML) |
Aug. 24, 1998 |
| The Service announces a settlement initiative allowing hospitality industry taxpayers to resolve issues relating to the provision of employee meals. |
| Announcement 98-77(PDF, 18K) |
IRB #1998-34(HTML) |
Aug. 24, 1998 |
| Comments are requested on proposed training materials discussing the application of section 119 of the Code to the provision of employee meals in the hospitality industry. |
| Announcement 98-76(PDF, 16K) |
IRB #1998-32(HTML) |
Aug. 10, 1998 |
| A list is given of organizations now classified as private foundations. |
| Announcement 98-75(PDF, 17K) |
IRB #1998-31(HTML) |
Aug. 3, 1998 |
| A list is given of organizations now classified as private foundations. |
| Announcement 98-74(PDF, 12K) |
IRB #1998-31(HTML) |
Aug. 3, 1998 |
| REG-106031-98, 1998-26 I.R.B. 38, relating to the treatment of foreign taxpayers trading in derivative financial instruments for their own account, is corrected. |
| Announcement 98-73(PDF, 18K) |
IRB #1998-31(HTML) |
Aug. 3, 1998 |
| The Service will not assess penalties for missing or incorrect taxpayer identification numbers (TINs) on Form 1099-R for 1996 and 1997. Listings of missing and incorrect TINs will be sent to filers of this form in early August of this year. |
| Announcement 98-72(PDF, 11K) |
IRB #1998-31(HTML) |
Aug. 3, 1998 |
| Rev. Proc. 98-35, 1998-21 I.R.B. 6, relating to specifications for the magnetic or electronic filing of 1998 Forms 1098, 1099, 5498, and W-2G, is corrected. |
| Announcement 98-71(PDF, 23K) |
IRB #1998-30(HTML) |
July 27, 1998 |
| A list is given of organizations now classified as private foundations. |
| Announcement 98-70(PDF, 13K) |
IRB #1998-30(HTML) |
July 27, 1998 |
| A list is provided of organizations that no longer qualify as organizations for which contributions are deductible under section 170 of the Code. |
| Announcement 98-69(PDF, 21K) |
IRB #1998-30(HTML) |
July 27, 1998 |
| INTL-54-91 and INTL-178-86 (1991-2 C.B. 1070), relating to foreign liquidations and reorganizations under section 367 of the Code, are amended. |
| Announcement 98-67(PDF, 22K) |
IRB #1998-28(HTML) |
July 13, 1998 |
| A list is given of organizations now classified as private foundations. |
| Announcement 98-66(PDF, 14K) |
IRB #1998-28(HTML) |
July 13, 1998 |
| REG-209276-87, 1998-11 I.R.B. 18, relating to the abatement of interest attributable to unreasonable errors or delays by an officer or employee of the IRS, is corrected. |
| Announcement 98-65(PDF, 19K) |
IRB #1998-28(HTML) |
July 13, 1998 |
| T.D. 8748, 1998-8 I.R.B. 24, relating to gasoline and diesel fuel excise tax, is corrected. |
| Announcement 98-64(PDF, 14K) |
IRB #1998-28(HTML) |
July 13, 1998 |
| T.D. 8739, 1997-51 I.R.B. 8, relating to taxpayer identifying numbers, is corrected. |
| Announcement 98-63(PDF, 19K) |
IRB #1998-28(HTML) |
July 13, 1998 |
| REG-209463-82, 1998-4 I.R.B. 27, which amended the existing proposed regulations that make changes to the rules that apply if a trust is named as a beneficiary of an employee's benefit under a retirement plan, is corrected. |
| Announcement 98-62(PDF, 22K) |
IRB #1998-29(HTML) |
July 20, 1998 |
| This announcement requests public comments relating to section 1510 of the Taxpayer Relief Act of 1997, which provides that the Secretary of the Treasury shall issue guidance no later than December 31, 1998, regarding the use of new technologies by sponsors and administrators of retirement plans while maintaining the protection of the rights of participants and beneficiaries. |
| Announcement 98-60(PDF, 18K) |
IRB #1998-27(HTML) |
July 6, 1998 |
| A list is given of organizations now classified as private foundations. |
| Announcement 98-59(PDF, 13K) |
IRB #1998-28(HTML) |
July 13, 1998 |
| Announcement 98-47, 1998-23 I.R.B. 5, providing supple. mental tables of income tax rates and exempt personal service income under new income tax treaties and protocols, is corrected. |
| Announcement 98-58(PDF, 9K) |
IRB #1998-28(HTML) |
July 13, 1998 |
| New Form 5305-RB, Roth Individual Retirement Endorsement, is now available. |
| Announcement 98-57(PDF, 16K) |
IRB #1998-28(HTML) |
July 13, 1998 |
| This announcement provides additional excise tax changes made by the Taxpayer Relief Act of 1997 by imposing a tax and a floor stocks tax on kerosene. The announcement also provides a replacement rate table for claims, procedure for filing claims for kerosene, and a reminder of delayed deposit rules for 1998. |
| Announcement 98-56(PDF, 36K) |
IRB #1998-26(HTML) |
June 29, 1998 |
| A list is given of organizations now classified as private foundations. |
| Announcement 98-55(PDF, 85K) |
IRB #1998-26(HTML) |
June 29, 1998 |
| The Service announces proposed changes to the 1999 Forms W-2, Wage and Tax Statement, and W-3, Transmittal of Wage and Tax Statements. |
| Announcement 98-54(PDF, 21K) |
IRB #1998-25(HTML) |
June 22, 1998 |
| A list is given of organizations now classified as private foundations. |
| Announcement 98-53(PDF, 23K) |
IRB #1998-24(HTML) |
June 15, 1998 |
| A list is given of organizations now classified as private foundations. |
| Announcement 98-52(PDF, 13K) |
IRB #1998-24(HTML) |
June 15, 1998 |
| The organization Youth Today Leaders Tomorrow, Inc., Golden Valley, MN, no longer qualifies as an organization to which contributions are deductible under section 170 of the Code. |
| Announcement 98-51(PDF, 13K) |
IRB #1998-24(HTML) |
June 15, 1998 |
| The Service is requesting comments from the public on the following proposed new forms and instructions; Form W-8, Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding; Form W-8A, Foreign Persons' Claim of Income Effectively Connected With the Conduct of a Trade or Business in the United States; Form W-8B, Certification for United States Tax Withholding for Foreign Governments and Other Foreign Organizations; and Form W-8C, Certificate of Foreign Intermediary, Foreign Partnership, and Certain U.S. Branches for United States Tax Withholding. Prior versions of the forms, without instructions, were issued in Announcement 98-15, 1998-10 IRB 36. |
| Announcement 98-50(PDF, 18K) |
IRB #1998-23(HTML) |
June 8, 1998 |
| A list is given of organizations now classified as private foundations. |
| Announcement 98-49(PDF, 9K) |
IRB #1998-23(HTML) |
June 8, 1998 |
| This announcement provides the Information Reporting Seminars Schedule that is published each year to inform the public where the seminars for magnetic media/electronic filing are being held and the telephone numbers they may call to register. The agenda for the day is also included. A new schedule is established each year. |
| Announcement 98-48(PDF, 18K) |
IRB #1998-24(HTML) |
June 15, 1998 |
| Rev. Proc. 98-26, 1998-13 I.R.B. 26, relating to the specifications for filing Form W-4, Employee's Withholding Allowance Certificate, magnetically or electronically, is corrected. |
| Announcement 98-47(PDF, 190K) |
IRB #1998-23(HTML) |
June 8, 1998 |
| The United States recently exchanged instruments of ratification for new income tax treaties with Austria, Ireland, South Africa, Switzerland, Thailand, and Turkey and a protocol to the treaty with Canada. This announcement provides supplemental tables of income tax rates for certain types of income under these treaties. |
| Announcement 98-45(PDF, 9K) |
IRB #1998-23(HTML) |
June 8, 1998 |
| The Service announces an optional method of reporting make-up contributions to certain pension plans by employers subject to the Uniformed Services Employment and Reemployment Rights Act (USERRA). An employer may provide a separate statement to its employees showing USERRA information instead of reporting this information on Form W-2. |
| Announcement 98-44(PDF, 21K) |
IRB #1998-22(HTML) |
June 1, 1998 |
| A list is given of organizations now classified as private foundations. |
| Announcement 98-43(PDF, 21K) |
IRB #1998-21(HTML) |
May 26, 1998 |
| A list is given of organizations now classified as private foundations. |
| Announcement 98-42(PDF, 13K) |
IRB #1998-21(HTML) |
May 26, 1998 |
| Publication 3079, Gaming Publication for Tax-Exempt Organizations, is now available. |
| Announcement 98-41(PDF, 20K) |
IRB #1998-20(HTML) |
May 18, 1998 |
| A list is given of organizations now classified as private foundations. |
| Announcement 98-40(PDF, 17K) |
IRB #1998-20(HTML) |
May 18, 1998 |
| This announcement contains corrections to the notice of proposed rulemaking REG-208299-90 (1998-16 I.R.B. 26). The proposed rulemaking under sections 482 and 864 of the Code relates to the allocation among controlled taxpayers and sourcing of income, deductions, and gains and losses from a global dealing operation; rules applying these allocation and sourcing rules to foreign currency transactions and to foreign corporations engaged in a U.S. trade or business; and rules concerning the mark-to-market treatment resulting from hedging activities of a global dealing operation. The public hearing originally scheduled for July 9, 1998, has been rescheduled for July 14, 1998. |
| Announcement 98-39(PDF, 15K) |
IRB #1998-20(HTML) |
May 18, 1998 |
| This announcement contains corrections to final regulations T.D. 8765 (1998-16 I.R.B. 11) relating to adjustments required when a qualified business unit (QBU) that used the profit and loss method of accounting (P&L) in a post-1 986 year begins to use the dollar approximate separate transaction method of accounting (DASTM) and adjustments required when a QBU that used DASTM begins using P&L. |
| Announcement 98-38(PDF, 13K) |
IRB #1998-19(HTML) |
May 11, 1998 |
| Notice of proposed rulemaking (REG-209476-82, 1998-8 I.R.B. 36) under section 72(p) of the Code, relating to loans made from a qualified employer plan to plan participants or beneficiaries, is corrected. |
| Announcement 98-37(PDF, 24K) |
IRB #1998-19(HTML) |
May 11, 1998 |
| A list is given of organizations now classified as private foundations. |
| Announcement 98-36(PDF, 23K) |
IRB #1998-18(HTML) |
May 4, 1998 |
| A list is given of organizations now classified as private foundations. |
| Announcement 98-35(PDF, 14K) |
IRB #1998-17(HTML) |
April 27, 1998 |
| An updated edition of Publication 954, Tax Incentives for Empowerment Zones and Other Distressed Communities (revised March 1998), is now available. |
| Announcement 98-34(PDF, 22K) |
IRB #1998-17(HTML) |
April 27, 1998 |
| A list is given of organizations now classified as private foundations. |
| Announcement 98-33(PDF, 14K) |
IRB #1998-17(HTML) |
April 27, 1998 |
| A list is provided of organizations that no longer qualify as organizations to which contributions are deductible under section 170 of the Code. |
| Announcement 98-32(PDF, 13K) |
IRB #1998-17(HTML) |
April 27, 1998 |
| This announcement withdraws the notice issued under section 7428(c) of the Code in Internal Revenue Bulletin 1997-52, dated December 29, 1997, with respect to the organization At Cost Services, Inc. |
| Announcement 98-30(PDF, 16K) |
IRB #1998-17(HTML) |
April 27, 1998 |
| The penalty under section 6677 of the Code will not be imposed on a U.S. owner of a foreign trust for failure to timely file if the foreign trust files Form 3520-A and furnishes the required statements to the U.S. owners and U.S. beneficiaries in accordance with this announcement. |
| Announcement 98-29(PDF, 23K) |
IRB #1998-16(HTML) |
April 20, 1998 |
| A list is given of organizations now classified as private foundations. |
| Announcement 98-28(PDF, 23K) |
IRB #1998-15(HTML) |
April 13, 1998 |
| A list is given of organizations now classified as private foundations. |
| Announcement 98-27(PDF, 16K) |
IRB #1998-15(HTML) |
April 13, 1998 |
| The Service announces that Forms W-9 and W-9S can be filed electronically. |
| Announcement 98-26(PDF, 21K) |
IRB #1998-14(HTML) |
April 6, 1998 |
| A list is given of organizations now classified as private foundations. |
| Announcement 98-25(PDF, 22K) |
IRB #1998-13(HTML) |
March 30, 1998 |
| A list is given of organizations now classified as private foundations. |
| Announcement 98-24(PDF, 14K) |
IRB #1998-12(HTML) |
March 23, 1998 |
| New Publication 970, Tax Benefits for Higher Education, will be available in March 1998. |
| Announcement 98-23(PDF, 22K) |
IRB #1998-12(HTML) |
March 23, 1998 |
| A list is given of organizations now classified as private foundations. |
| Announcement 98-22(PDF, 23K) |
IRB #1998-12(HTML) |
March 23, 1998 |
| The Service provides guidance on continued reliance on proposed regulations regarding the issues raised by Geissal v. Moore Medical Corp., which is currently before the Supreme Court. |
| Announcement 98-21(PDF, 15K) |
IRB #1998-11(HTML) |
March 16, 1998 |
| A list is given of organizations now classified as private foundations. |
| Announcement 98-20(PDF, 14K) |
IRB #1998-11(HTML) |
March 16, 1998 |
| This announcement informs all payers/transmitters, who file information returns magnetically or electronically with the IRS Martinsburg Computing Center, of a change in the record format for tax year 1998 returns filed in calendar year 1999. |
| Announcement 98-19(PDF, 14K) |
IRB #1998-10(HTML) |
March 9, 1998 |
| A list is provided of organizations that no longer qualify as organizations to which contributions are deductible under section 170 of the Code. |
| Announcement 98-18(PDF, 16K) |
IRB #1998-10(HTML) |
March 9, 1998 |
| Treasury and the Service are soliciting comments regarding the tax effects of changing to the EURO. |
| Announcement 98-17(PDF, 16K) |
IRB #1998-9(HTML) |
March 2, 1998 |
| This announcement supersedes Announcement 98-6, 1998-5 I.R.B. 25, and clarifies Rev. Proc. 97-34, 1997-30 I.R.B. 14 dated July 28, 1997, regarding the use of the IRA, SEP, and SIMPLE indicators on Form 5498 for magnetic or electronic filing. |
| Announcement 98-16(PDF, 14K) |
IRB #1998-9(HTML) |
March 2, 1998 |
| A list is given of organizations now classified as private foundations. |
| Announcement 98-15(PDF, 17K) |
IRB #1998-10(HTML) |
March 9, 1998 |
| The Service is requesting comments from the public on proposed new Forms W-8, Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding; W-13A, Foreign Person's Claim of Income Effectively Connected With the Conduct of a Trade or Business in the United States; W-813, Certification for United States Tax Withholding for Foreign Governments and Other Foreign Organizations; and W-8C, Certificate of Intermediary for United States Tax Withholding. |
| Announcement 98-14(PDF, 10K) |
IRB #1998-8(HTML) |
Feb. 23, 1998 |
| Form 5305-R, Roth Individual Retirement Trust Account; Form 5305-RA, Roth Individual Retirement Custodial Account; Form 5305-E, Education Individual Retirement Trust Account; and Form 5305-EA, Education Individual Retirement Custodial Account, are now available. |
| Announcement 98-13(PDF, 22K) |
IRB #1998-8(HTML) |
Feb. 23, 1998 |
| Form 3115, Application for Change in Accounting Method, and its instructions have been revised. |
| Announcement 98-12(PDF, 21K) |
IRB #1998-8(HTML) |
Feb. 23, 1998 |
| This announcement provides guidance on how to complete the worksheets for Form 8582, Passive Activity Loss Limitations, if the filer has more than one passive activity with Schedule D (Form 1040) transactions. |
| Announcement 98-11(PDF, 29K) |
IRB #1998-8(HTML) |
Feb. 23, 1998 |
| A list is given of organizations now classified as private foundations. |
| Announcement 98-10(PDF, 17K) |
IRB #1998-7(HTML) |
Feb. 17, 1998 |
| A list is given of organizations now classified as private foundations. |
| Announcement 98-9(PDF, 12K) |
IRB #1998-7(HTML) |
Feb. 17, 1998 |
| This announcement provides corrections to the 1998 Circular E, Employer's Tax Guide (Publication 15). |
| Announcement 98-8(PDF, 13K) |
IRB #1998-6(HTML) |
Feb. 9, 1998 |
| A list is given of organizations now classified as private foundations. |
| Announcement 98-7(PDF, 15K) |
IRB #1998-5(HTML) |
Feb. 2, 1998 |
| A list is given of organizations now classified as private foundations. |
| Announcement 98-6(PDF, 13K) |
IRB #1998-5(HTML) |
Feb. 2, 1998 |
| This announcement clarifies Part B, Section 8 of Rev. Proc. 97-34, 1997-30, I.R.B. 14, regarding the use of the Form 5498, IRA, SEP, and SIMPLE Indicators to be used in the magnetic or electronic filing of rollovers and fair market value. |
| Announcement 98-5(PDF, 14K) |
IRB #1998-5(HTML) |
Feb. 2, 1998 |
| This announcement informs the public of the Information Reporting Program's Year 2000 date compliance changes for tax year 1998 reporting. |
| Announcement 98-4(PDF, 16K) |
IRB #1998-4(HTML) |
Jan. 26, 1998 |
| A list is given of organizations now classified as private foundations. |
| Announcement 98-3(PDF, 13K) |
IRB #1998-2(HTML) |
Jan. 12, 1998 |
| A list is provided of organizations that no longer qualify as organizations for which contributions are deductible under section 170 of the Code. |
| Announcement 98-2(PDF, 12K) |
IRB #1998-2(HTML) |
Jan. 12, 1998 |
| New Form 8023, Election Under Section 338 for Corporations Making Qualified Stock Purchases, replaces Form 8023-A, Corporate Qualified Stock Purchases. |
| Announcement 98-1(PDF, 11K) |
IRB #1998-2(HTML) |
Jan. 12, 1998 |
| The Service is proposing to include in the Internal Revenue Manual examination guidelines relating to employer deductions to qualified plans under Code section 404 and the minimum funding standards under Code section 412. |
