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. 8840(PDF, 26K)
REG-115932-99(PDF, 46K)
Temporary and proposed regulations under sections 163 and 1275 of the Code relate to the federal income tax treatment of re-openings of Treasury securities and other debt instruments. A public hearing is scheduled for March 22, 2000.
T.D. 8842(PDF, 32K)
Temporary and proposed regulations under sections 163 and 1275 of the Code relate to the federal income tax treatment of re-openings of Treasury securities and other debt instruments.
EMPLOYEE PLANS
Notice 99-54(PDF, 16K)
Weighted average interest rate update. Guidelines are set forth for determining for November 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.
ADMINISTRATIVE
Announcement 99-111(PDF, 20K)
This document corrects temporary and final regulations (T.D. 8827, 1999–30 I.R.B 120) relating 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. T.D. 8827 corrected.
Rev. Proc. 99-43(PDF, 39K)
Interest netting for interest accruing before October 1, 1998. This procedure provides guidance on how to apply the net interest rate of zero in section 6621(d) of the Code to interest accruing before October 1, 1998, with respect to overlapping tax underpayments and tax overpayments. Rev. Proc. 99–19 modified and superseded.
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