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
Rev. Rul. 99-48(PDF, 16K)
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 December 1999.
GIFT TAX
REG-103841-99(PDF, 40K)
Proposed regulations under section 2601 of the Code relate to the retention of a trust's exempt status for generation-skipping transfer tax purposes in the case of modifications, etc., to a trust. A public hearing is scheduled for March 15, 2000.
EMPLOYEE PLANS
Notice 99-55(PDF, 12K)
Retirement plans; 2000 section 415(d) limitations. Cost-of-living adjustments effective January 1, 2000, applicable to the dollar limits on benefits under qualified defined benefit pensions plans and to other provisions affecting (1) certain plans of deferred compensation and (2) "control employees," are set forth.
Rev. Proc. 99-45(PDF, 26K)
Minimum funding standards; change in funding method. This procedure provides approval to change the funding method used to determine the minimum funding standard for defined benefits plans for plan years beginning on or after January 1, 1999, to any one of the specific methods contained therein. Rev. Proc. 95-51, as clarified and modified by Rev. Proc. 98-10, modified.
ESTATE TAX
REG-103841-99(PDF, 40K)
Proposed regulations under section 2601 of the Code relate to the retention of a trust's exempt status for generation-skipping transfer tax purposes in the case of modifications, etc., to a trust. A public hearing is scheduled for March 15, 2000.
EMPLOYMENT TAX
Rev. Proc. 99-46(PDF, 71K)
Electronic filing; magnetic media. Specifications are set forth for filing Form 8027, Employer's Annual Information Return of Tip Income and Allocated Tips, magnetically or electronically. The form may be filed with the Service using 1/2 inch magnetic tape; IBM 3480/3490 or AS400 compatible tape cartridges; or 5 1/4, 3 1/2-inch diskettes.
Rev. Proc. 99-47(PDF, 52K)
Specifications are set forth for filing Form W-4, Employee's Withholding Allowance Certificate, magnetically or electronically.
ADMINISTRATIVE
Announcement 99-112(PDF, 23K)
This document corrects certain errors in Rev. Proc. 99-29, 1999-31 I.R.B. 138, which provides specifications for filing Forms 1098, 1099, 5498, and W-2G. Rev. Proc. 99-29 was reprinted as Publication 1220, Specifications for Filing Forms 1098, 1099, 5498, and W-2G Magnetically or Electronically. Corrections to the forms are also included. Rev. Proc. 99-29 corrected.
REG-104939-99(PDF, 47K)
Proposed regulations under section 6212 of the Code relate to a taxpayer's last known address.
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