1998 Treasury Decisions
"Treasury Decisions" are either temporary or
final Regulations that have been approved by the Department of the Treasury after submission from the IRS. (Proposed regulations are not approved by the Treasury Dept.) Tax
Regulations are the IRS Commissioner's rules, for the application and administration of the Internal Revenue laws. The purpose of regulations is to provide taxpayers, their
representatives, and Service personnel with rules of general application so they may clearly understand the taxpayer's rights and duties under the law.
Regulations are promulgated by publishing in the Federal Register, and are also published in the weekly Internal Revenue Bulletin. All persons concerned are, by reason of
publication in the Federal Register, given notice of the official rules of the Department of the Treasury for the administration, application, and enforcement of the Internal Revenue laws.
Final regulations carry the force and effect of law.
For more information about IRS Regulations, see the Guide to Understanding the Differences Among Official IRS Documents
Treasury Decisions are in the Adobe Acrobat PDF format.
Internal Revenue Bulletin Summary pages are in HTML format.
| Treasury Decisions |
Bulletin |
Date of IRB |
 |
| T.D. 8790(PDF, 39K) |
IRB #1998-50(HTML) |
Dec. 14, 1998 |
| Final regulations under section 6662 of the Code relate to the accuracy-related penalty |
| T.D. 8788(PDF, 131K) |
IRB #1998-45(HTML) |
Nov. 9, 1998 |
| These documents contain interim rules governing the Newborns' and Mothers' Health Protection Act of 1996 (NMHPA). The interim rules provide guidance to employers, group health plans, health insurance issuers, participants, and beneficiaries relating to new requirements for hospital lengths of stay in connection with childbirth. |
| T.D. 8787(PDF, 55K) |
IRB #1998-46(HTML) |
Nov. 16, 1998 |
| Final and temporary regulations provide ordering rules for the reduction of basis of property under sections 108 and 1017 of the Code. |
| T.D. 8786(PDF, 42K) |
IRB #1998-44(HTML) |
Nov. 2, 1998 |
| Final regulations under section 863 of the Code govern the source of income from sales of inventory produced in the United States and sold in a possession of the United States or produced in a possession of the United States and sold in the United States and from sales of inventory purchased in a possession of the United States and sold in the United States. Final regulations under section 936 of the Code govern the source of income from sales in the United States of property purchased from a corporation that has an election under section 936 in effect. |
| T.D. 8785(PDF, 84K) |
IRB #1998-42(HTML) |
Oct. 19, 1998 |
| Final regulations under section 861 of the Code relate to the tax treatment of certain transactions involving the transfer of computer programs. |
| T.D. 8784(PDF, 23K) |
IRB #1998-42(HTML) |
Oct. 19, 1998 |
| Final and temporary regulations under section 274 of the Code relate to the use of mileage allowances to substantiate automobile business expenses. |
| T.D. 8783(PDF, 25K) |
IRB #1998-41(HTML) |
Oct. 13, 1998 |
| Final regulations under section 368 of the Code that provide guidance regarding satisfaction of the continuity of interest requirement for corporate reorganizations are amended. |
| T.D. 8782(PDF, 31K) |
IRB #1998-41(HTML) |
Oct. 13, 1998 |
| Final regulations under section 927 of the Code provide guidance to taxpayers who have made an election to be treated as a foreign sales corporation (FSC). |
| T.D. 8781(PDF, 21K) |
IRB #1998-40(HTML) |
Oct. 5, 1998 |
| Final, temporary, and proposed regulations under section 411 of the Code provide for changes to the rules regarding qualified retirement plan benefits that are protected from reduction by plan amendment, that have been made necessary by the Taxpayer Relief Act of 1997. |
| T.D. 8780(PDF, 20K) |
IRB #1998-39(HTML) |
Sept. 28, 1998 |
| Final regulations under section 7623 of the Code relate to rewards for information on violations of the internal revenue laws. |
| T.D. 8779(PDF, 27K) |
IRB #1998-36(HTML) |
Sept. 8, 1998 |
| Final regulations under section 2044 of the Code amend the estate tax marital deduction regulations. |
| T.D. 8778(PDF, 44K) |
IRB #1998-36(HTML) |
Sept. 8, 1998 |
| Temporary and proposed regulations under section 936 of the Code provide guidance regarding the addition of a substantial new line of business by a possessions corporation that is an existing credit claimant. A public hearing on the proposed regulations will be held on December 1, 1998. |
| T.D. 8777(PDF, 29K) |
IRB #1998-34(HTML) |
Aug. 24, 1998 |
| Final regulations under section 465 of the Code relate to qualified nonrecourse financing. |
| T.D. 8776(PDF, 38K) |
IRB #1998-33(HTML) |
Aug. 17, 1998 |
| Final, proposed, and temporary regulations under section 985 of the Code provide guidance regarding certain federal tax consequences arising from the introduction of the euro. A public hearing on the proposed regulations will be held on October 20, 1998. |
| T.D. 8775(PDF, 24K) |
IRB #1998-31(HTML) |
Aug. 3, 1998 |
| Final and temporary regulations under section 460 of the Code explain how a taxpayer elects not to apply the look back method to long-term contracts in de minimis cases. |
| T.D. 8774(PDF, 41K) |
IRB #1998-30(HTML) |
July 27, 1998 |
| Temporary and proposed regulations under section 4082 of the Code relate to the kerosene and aviation fuel excise taxes and the tax on the first retail sale of certain tractors and truck, trailer, and semitrailer chassis and bodies (heavy vehicles). A public hearing on the proposed regulations will be held on November 4, 1998. |
| T.D. 8773(PDF, 25K) |
IRB #1998-29(HTML) |
July 20, 1998 |
| Temporary and proposed regulations under section 32 of the Code provide guidance to taxpayers who have been denied the earned income credit (EIC) as a result of the deficiency procedures and wish to claim the EIC in a subsequent year. A public hearing on the proposed regulations will be held on October 21, 1998. |
| T.D. 8772(PDF, 34K) |
IRB #1998-31(HTML) |
Aug. 3, 1998 |
| Final and temporary regulations under section 6011 of the Code relate to the requirements for filing information returns on magnetic media or in other machine-readable form. |
| T.D. 8770(PDF, 126K) |
IRB #1998-27(HTML) |
July 6, 1998 |
| Final and temporary regulations under sections 367 and 6038B of the Code relate to certain transfers of stock or securities by U.S. persons to foreign corporations and related reporting requirements. |
| T.D. 8769(PDF, 34K) |
IRB #1998-28(HTML) |
July 13, 1998 |
| Final regulations under section 411(d) of the Code permit taxpayers to amend qualified plans or other employee pension benefit plans to eliminate plan provisions for benefit distributions before retirement but after age 70 1/2 if certain conditions are satisfied. |
| T.D. 8768(PDF, 48K) |
IRB #1998-20(HTML) |
May 18, 1998 |
| Final and temporary regulations under section 417(e) of the Code provide guidance to employers in determining the present value of an employee's benefit under a qualified defined benefit pension plan, for purposes of the applicable consent rules and for determining the amount of a distribution made in any form other than certain non-decreasing annuity forms. |
| T.D. 8767(PDF, 51K) |
IRB #1998-16(HTML) |
April 20, 1998 |
| Final, temporary, and proposed regulations under section 954 of the Code relate to the treatment under subpart F of certain payments involving branches of a controlled foreign corporation (CFC) that are treated as separate entities for foreign tax purposes or partnerships in which CFCs are partners. A public hearing on the proposed regulations will be held on July 15, 1998. |
| T.D. 8766(PDF, 23K) |
IRB #1998-16(HTML) |
April 20, 1998 |
| Final, temporary, and proposed regulations under section 1502 of the Code relate to limitations on the use of certain tax credits and related attributes by corporations filing consolidated income tax returns. A public hearing on the proposed regulations will be held on May 7, 1998. |
| T.D. 8765(PDF, 41K) |
IRB #1998-16(HTML) |
April 20, 1998 |
| Final regulations under section 985 of the Code relate to adjustments required when a qualified business unit (QBU) that used the profit and loss method of accounting (P&L) in a post-1986 year begins to use the dollar approximate separate transaction method of accounting (DASTM) and adjustments required when a OBU that used DASTM begins using P&L. |
| T.D. 8764(PDF, 28K) |
IRB #1998-15(HTML) |
April 13, 1998 |
| Temporary and proposed regulations under sections 925 and 927 of the Code provide guidance to taxpayers who have made an election to be treated as a foreign sales corporation (FSC). A public hearing on the proposed regulations will be held on June 24, 1998. |
| T.D. 8763(PDF, 29K) |
IRB #1998-15(HTML) |
April 13, 1998 |
| Final regulations under section 166 of the Code deem a charge-off and allow a deduction for a partially worthless debt when the terms of a debt instrument have been modified. |
| T.D. 8762(PDF, 50K) |
IRB #1998-14(HTML) |
April 6, 1998 |
| Final regulations under section 453 of the Code relate to the use of the installment method to report the gain recognized by a shareholder who receives, in exchange for the shareholder's stock, certain installment obligations that are distributed upon the complete liquidation of a corporation. |
| T.D. 8761(PDF, 31K) |
IRB #1998-14(HTML) |
April 6, 1998 |
| Final, temporary, and proposed regulations under section 368 of the Code provide guidance regarding satisfaction of the continuity of interest and continuity of business enterprise requirements for corporate reorganizations. A public hearing on the proposed regulations will be held on May 26, 1998. |
| T.D. 8760(PDF, 61K) |
IRB #1998-14(HTML) |
April 6, 1998 |
| Final, temporary, and proposed regulations under section 368 of the Code provide guidance regarding satisfaction of the continuity of interest and continuity of business enterprise requirements for corporate reorganizations. A public hearing on the proposed regulations will be held on May 26, 1998. |
| T.D. 8759(PDF, 22K) |
IRB #1998-13(HTML) |
March 30, 1998 |
| Final regulations under section 905 of the Code relate to the substantiation requirements for taxpayers claiming foreign tax credits. |
| T.D. 8758(PDF, 29K) |
IRB #1998-13(HTML) |
March 30, 1998 |
| Final regulations under section 468A of the Code relate to requests for revised schedules of ruling amounts for nuclear decommissioning reserve funds. |
| T.D. 8757(PDF, 73K) |
IRB #1998-13(HTML) |
March 30, 1998 |
| Final, temporary, and proposed regulations under section 141 of the Code provide guidance to state and local governments that issue bonds for output facilities. A public hearing on the proposed regulations will be held on April 28, 1998. |
| T.D. 8756(PDF, 26K) |
IRB #1998-12(HTML) |
March 23, 1998 |
| Final, temporary, and proposed regulations under section 460 of the Code explain how a taxpayer elects not to apply the look-back method to long-term contracts in de minimis cases. |
| T.D. 8755(PDF, 25K) |
IRB #1998-10(HTML) |
March 9, 1998 |
| Temporary and proposed regulations under section 1397E of the Code relate to the federal income tax treatment of qualified zone academy bonds. A public hearing on the proposed regulations will be held on May 27, 1998. |
| T.D. 8754(PDF, 41K) |
IRB #1998-10(HTML) |
March 9, 1998 |
| Final regulations under section 1275 of the Code relate to the federal income tax treatment of certain annuity contracts. |
| T.D. 8753(PDF, 18K) |
IRB #1998-9(HTML) |
March 2, 1998 |
| Temporary and proposed regulations provide guidance under section 356(e) of the Code on when nonqualified preferred stock will not be treated as stock or securities for purposes of sections 354, 355, and 356 of the Code. A public hearing on the proposed regulations will be held on May 5, 1998. |
| T.D. 8752(PDF, 24K) |
IRB #1998-9(HTML) |
March 2, 1998 |
| Final regulations under sections 354, 355, and 356 of the Code provide for non-recognition of gain or loss on the receipt, in pursuance of a reorganization, of rights to acquire stock of a corporation that is a party to the reorganization. |
| T.D. 8751(PDF, 39K) |
IRB #1998-10(HTML) |
March 9, 1998 |
| Temporary and proposed regulations under section 1502 of the Code relate to the use of tax credits of a consolidated group and its members. A public hearing on the proposed regulations will be held on May 7, 1998. |
| T.D. 8750(PDF, 108K) |
IRB #1998-8(HTML) |
Feb. 23, 1998 |
| Temporary and proposed regulations provide guidance to a passive foreign investment company (PFIC) shareholder that makes the election under section 1295 of the Code to treat the PFIC as a qualified electing fund. A public hearing on the proposed regulations will be held on April 16, 1998. |
| T.D. 8749(PDF, 25K) |
IRB #1998-7(HTML) |
Feb. 17, 1998 |
| Final regulations under section 1202 of the Code relate to the 50-percent exclusion for gain from certain small business stock. |
| T.D. 8748(PDF, 19K) |
IRB #1998-8(HTML) |
Feb. 23, 1998 |
| Final regulations under section 4081 of the Code relate to the application of the diesel fuel excise tax to fuel used in Alaska. |
| T.D. 8747(PDF, 25K) |
IRB #1998-7(HTML) |
Feb. 17, 1998 |
| Final regulations under section 1396 of the Code relate to the period employers may use in computing the empowerment zone employment credit. |
| T.D. 8746(PDF, 79K) |
IRB #1998-7(HTML) |
Feb. 17, 1998 |
| Final regulations under section 171 of the Code relate to the federal income tax treatment of bond premium and bond issuance premium. |
| T.D. 8745(PDF, 20K) |
IRB #1998-7(HTML) |
Feb. 17, 1998 |
| Final regulations under section 280B of the Code relate to deductions available upon demolition of a building. |
| T.D. 8744(PDF, 44K) |
IRB #1998-7(HTML) |
Feb. 17, 1998 |
| Final regulations under section 2518 of the Code relate to the treatment of disclaimers for estate and gift tax purposes. |
| T.D. 8743(PDF, 25K) |
IRB #1998-7(HTML) |
Feb. 17, 1998 |
| Final regulations under section 2702 of the Code permit the reformation of a personal residence trust or a qualified personal residence trust in order to comply with the applicable requirements for such trusts. |
| T.D. 8742(PDF, 44K) |
IRB #1998-5(HTML) |
Feb. 2, 1998 |
| Final regulations under section 7805 of the Code provide procedures for requesting an extension of time to make certain elections under the Code. |
| T.D. 8741(PDF, 203K) |
IRB #1998-3(HTML) |
Jan. 20, 1998 |
| Temporary and proposed regulations under section 9812 of the Code relate to mental health parity requirements imposed on group health plans. |
| T.D. 8740(PDF, 203K) |
IRB #1998-3(HTML) |
Jan. 20, 1998 |
| Temporary and proposed regulations under section 6302 of the Code relate to the availability of the safe harbor deposit rule based on look-back quarter liability and affect persons required to make deposits of excise taxes. |
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