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

Notice 99-43(PDF, 17K)
This notice announces a modification of the current rules under section 897 of the Code regarding transfers, exchanges, and other dispositions of U.S. real property interests in nonrecognition transactions under section 368(a)(1)(E) or 368(a)(1)(F) of the Code occurring after June 18, 1980.

REG-116733-98(PDF, 67K)
Proposed regulations under section 355(e) of the Code relate to recognition of gain on certain distributions of stock or securities of a controlled corporation in connection with an acquisition. A public hearing is scheduled for January 26, 2000.

Rev. Rul. 99-37(PDF, 10K)
Federal rates; adjusted federal rates; adjusted federal long-term rate, and the long-term exempt rate. For purposes of sections 1274, 1288, 382, and other sections of the Code, tables set forth the rates for September 1999.

Rev. Rul. 99-38(PDF, 16K)
Low-income housing credit; satisfactory bond; "bond factor" amounts for the period July through September 1999. This ruling announces the monthly bond factor amounts to be used by taxpayers who dispose of qualified low-income buildings or interests therein during the period July through September 1999.

T.D. 8833(PDF, 39K)
Final regulations under section 1502 of the Code relate to the treatment of overall foreign losses and separate limitation losses in the computation of the foreign tax credit limitation.

Announcement 99-88(PDF, 14K)
A list is given of organizations now classified as private foundations.

Notice 99-47(PDF, 19K)
This notice provides guidance concerning a competent authority agreement between the United States and Canada that implements Article XXI (Exempt Organizations) of the United States–Canada Tax Convention (Treaty).

REG-121946-98(PDF, 31K)
Proposed amendments to the regulations relate to the public disclosure requirements described in section 6104(d) of the Code.

Announcement 99-89(PDF, 15K)
This document contains corrections to Rev. Rul. 99–23, 1999–20 I.R.B. 3, dated May 17, 1999, relating to start-up expenditures under section 195 of the Code.

Announcement 99-90(PDF, 8K)
Form 10318, Deduction for Depletion on Ground Water Used for Irrigation, is obsolete.

Announcement 99-93(PDF, 8K)
This announcement corrects an error in the instructions for Form 8853, Medical Savings Accounts and Long-Term Care Insurance Contracts, and Form 5329, Additional Taxes Attributable to IRAs, Other Qualified Retirement Plans, Annuities, Modified Endowment Contracts, and MSAs, regarding when to report earnings on certain excess contributions withdrawn from medical savings accounts.

Notice 99-47(PDF, 19K)
This notice provides guidance concerning a competent authority agreement between the United States and Canada that implements Article XXI (Exempt Organizations) of the United States–Canada Tax Convention (Treaty).

REG-107069-97(PDF, 249K)
Proposed regulations under sections 338 and 1060 of the Code relate to the allocation of purchase price to determine the amount realized and the amount of basis allocated to each asset transferred in deemed and actual asset acquisitions. A public hearing is scheduled for October 12, 1999.