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.

INCOME TAX

REG-106902-98(PDF, 64K)
Proposed regulations under section 1502 of the Code relate to consolidated return regulations relating to the treatment of overall foreign losses and separate limitation losses in the computation of the foreign tax credit limitation.

REG-121865-98(PDF, 132K)
Final and proposed regulations under section 4980B of the Code relate to continuation coverage requirements applicable to group health plans. A public hearing will be held on June 8, 1999.

T.D. 8812(PDF, 245K)
Final and proposed regulations under section 4980B of the Code relate to continuation coverage requirements applicable to group health plans. A public hearing will be held on June 8, 1999.

T.D. 8816(PDF, 126K)
Final regulations under section 408A of the Code relate to Roth IRAs.

T.D. 8817(PDF, 47K)
Final regulations under section 6038B of the Code relate to information reporting requirements for certain transfers of property by United States persons to foreign partnerships and relate to reporting requirements for certain transfers of cash to foreign corporations.

Notice 99-11(PDF, 8K)
Weighted average interest rate update. Guidelines for determining the weighted average interest rate for February 1999 the weighted average interest rate and the resulting permissible range of interest rates used to calculate current liability for purposes of the full funding limitation of section 412(c)(7) of the Code are set forth.

Announcement 99-15(PDF, 24K)
The list is given of organizations now classified as private foundations.

Announcement 99-16(PDF, 9K)
New Form 8866, Interest Computation Under the Look-Back Method for Property Depreciated under the Income Forecast Method, is now available.