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-115433-98(PDF, 49K)
Temporary and final regulations relate to timely mailing treated as timely filing and paying under section 7502 of the Code.
T.D. 8807(PDF, 22K)
Temporary and final regulations relate to timely mailing treated as timely filing and paying under section 7502 of the Code.
T.D. 8813(PDF, 81K)
Final regulations under section 7701 of the Code provide guidance regarding the definition of a trust as a United States person (domestic trust) or a foreign trust.
EMPLOYEE PLANS
T.D. 8814(PDF, 221K)
Final regulations under section 3121(v)(2) of the Code provide guidance as to when amounts deferred under or paid from a nonqualified deferred compensation plan are taken into account as wages for purposes of the employment taxes imposed by the federal Insurance Contribution Act (FICA).
T.D. 8815(PDF, 26K)
Final regulations under section 3306(r)(2) of the Code provide guidance as to when amounts deferred under or paid from a nonqualified deferred compensation plan are taken into account as wages for purposes of the employment taxes imposed by the Federal Unemployment Tax Act (FUTA).
EXCISE TAX
REG-118620-97(PDF, 56K)
Proposed regulations under section 4251 of the Code provide rules for the application of the communications excise tax to prepaid telephone cards (PTCs). A public hearing will be held on May 5, 1999.
ADMINISTRATIVE
Announcement 99-17(PDF, 8K)
The Announcement Relating to Court Decisions in 1999-4 I.R.B. 4 is corrected.
Notice 99-12(PDF, 15K)
Electronic funds transfer; failure to deposit penalty. This notice provides guidance relating to the waiver of the failure to deposit penalty under section 6656 of the Code for certain taxpayers first required to make federal tax deposits by electronic funds transfers beginning on or after July 1, 1996.
REG-106219-98(PDF, 37K)
Proposed regulations under section 1502 of the Code provide specific rules that apply to the acquisition of the stock of an S corporation by an affiliated group of corporations that joins in the filing of a consolidated return. A public hearing on the proposed regulations will be held on March 31, 1999.
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