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
T.D. 8829(PDF, 45K)
REG-116991-98(PDF, 18K)
Temporary and proposed regulations under section 7122 of the Code relate to the compromise of tax liabilities.
EMPLOYEE PLANS
Announcement 99-77(PDF, 18K)
The Service announces three actions as a result of the Ninth Circuit's opinion in Boyd Gaming Corporation v. Commissioner. The Service (1) acquiesces in the opinion, (2) withdraws proposed training materials relating primarily to the application of section 119 of the Code to employer-provided meals in the hospitality industry, and (3) terminates the settlement initiative related to this issue. The Action on Decision memorandum is included in this announcement.
EXEMPT ORGANIZATIONS
Announcement 99-83(PDF, 15K)
A list is given of organizations now classified as private foundations.
ADMINISTRATIVE
Announcement 99-81(PDF, 13K)
The Service will make Litigation Guideline Memoranda issued between January 1, 1986, and October 20, 1998, available for public inspection.
Announcement 99-82(PDF, 18K)
This document contains a correction to the recovery period for certain personal property used in a rental real estate activity (appliances, carpeting, furniture, etc.) referred to in the 1998 Instructions for Form 4562, Depreciation and Amortization, and in Publication 527, Residential Rental Property.
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