# Bulletin No. 1999–16

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Bulletin No. 1999–16
April 19, 1999

Internal Revenue

bulletin
HIGHLIGHTS
OF THIS ISSUE

These synopses are intended only as aids to the reader in
identifying the subject matter covered. They may not be
relied upon as authoritative interpretations.

INCOME TAX
Notice 99–18, page 4.
Credit for producing fuel from a nonconventional
source, section 29 inflation adjustment factor and reference price. This notice publishes the nonconventional
source fuel credit, the inflation adjustment factor, and the
reference price under section 29 of the Code for calendar
year 1998. This data is used to determine the credit allowable on fuel produced from a nonconventional source.

EMPLOYEE PLANS
Rev. Proc. 99–23, page 5.
Qualified plans; remedial amendment period. This procedure extends the remedial amendment period under section 401(b) of the Code for amending qualified plans within
the meaning of section 401(a) or 403(a) for changes in the
qualification requirements made by the Small Business Job
Protection Act of 1996 and other recent legislation. In addition, this procedure extends the remedial amendment period
for amending governmental and nonelecting church plans for
the Tax Reform Act of 1986. Rev. Procs. 89–9, 89–13, section 13 of 93–39, 95–12, 97–41, and 98–14, modified. Notices 92–36, 96–64, 98–39, 98–52, and 99–5, modified.

comments on possible changes to published guidance concerning accounting period changes. Possible changes may
include revising the criteria used to establish a substantial
business purpose and allowing more automatic accounting
period changes.

Announcement 99–36, page 10.
The Service will continue to publish the cumulative bulletin
(CB) but in a new format. This decision was based on the responses from taxpayers, tax practitioners, and government
agencies to the Service’s proposal to discontinue the CB.

Announcement 99–41, page 10.
This document contains corrections to T.D. 8814, 1999–9
I.R.B. 4, that provides 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
Contributions Act (FICA).

Announcement 99–42, page 11.
This document contains corrections to T.D. 8770, 1998–27
I.R.B. 4, relating to certain transfers of stock or securities
by U.S. persons to foreign corporations and related reporting requirements.

EXEMPT ORGANIZATIONS

Announcement 99–43, page 11.

Announcement 99–45, page 12.

This document contains corrections to T.D. 8817, 1999–8
I.R.B. 51, relating to certain transfers to foreign partnerships and corporations by U.S. persons.

The Abraham Lincoln Opportunity Foundation, Pine Mountain, GA, no longer qualifies as an organization to which contributions are deductible under section 170 of the Code.

Announcement 99–44, page 12.

Announcement 99–40, page 10.

This document contains corrections to T.D. 8011, 1985–1
C.B. 397, relating to the displaying of OMB control numbers
on IRS regulations that solicit or obtain information from the
public.

This announcement describes provisions that will be included in the final kerosene tax regulations.

Announcement 99–46, page 13.

EXCISE TAX

ADMINISTRATIVE
Notice 99–19, page 4.
Accounting periods; changes. This notice invites public

This document contains corrections to Announcement
99–24, 1999–14 I.R.B. 12, in which proposed revisions to
Form 1042-S were poorly reproduced. We are providing
more legible copies of Form 1042-S, and we are extending
the date for receiving comments to May 19, 1999.

Finding Lists begin on page 26.
Announcement of Disbarments and Suspensions begins on page 21.

Department of the Treasury
Internal Revenue Service

Mission of the Service
and by applying the tax law with integrity and fairness to
all.

Provide America’s taxpayers top quality service by helping them understand and meet their tax responsibilities

Introduction
The Internal Revenue Bulletin is the authoritative instrument
of the Commissioner of Internal Revenue for announcing official rulings and procedures of the Internal Revenue Service
and for publishing Treasury Decisions, Executive Orders, Tax
Conventions, legislation, court decisions, and other items of
general interest. It is published weekly and may be obtained
from the Superintendent of Documents on a subscription
basis. Bulletin contents are consolidated semiannually into
Cumulative Bulletins, which are sold on a single-copy basis.

dures must be considered, and Service personnel and others concerned are cautioned against reaching the same conclusions in other cases unless the facts and circumstances
are substantially the same.
The Bulletin is divided into four parts as follows:
Part I.—1986 Code.
This part includes rulings and decisions based on provisions
of the Internal Revenue Code of 1986.

It is the policy of the Service to publish in the Bulletin all substantive rulings necessary to promote a uniform application
of the tax laws, including all rulings that supersede, revoke,
modify, or amend any of those previously published in the
Bulletin. All published rulings apply retroactively unless otherwise indicated. Procedures relating solely to matters of internal management are not published; however, statements
of internal practices and procedures that affect the rights
and duties of taxpayers are published.

Part II.—Treaties and Tax Legislation.
This part is divided into two subparts as follows: Subpart A,
Tax Conventions, and Subpart B, Legislation and Related
Committee Reports.
Part III.—Administrative, Procedural, and Miscellaneous.
To the extent practicable, pertinent cross references to
these subjects are contained in the other Parts and Subparts. Also included in this part are Bank Secrecy Act Administrative Rulings. Bank Secrecy Act Administrative Rulings
are issued by the Department of the Treasury’s Office of the
Assistant Secretary (Enforcement).

Revenue rulings represent the conclusions of the Service on
the application of the law to the pivotal facts stated in the
revenue ruling. In those based on positions taken in rulings
to taxpayers or technical advice to Service field offices,
identifying details and information of a confidential nature
are deleted to prevent unwarranted invasions of privacy and
to comply with statutory requirements.

Part IV.—Items of General Interest.
This part includes notices of proposed rulemakings, disbarment and suspension lists, and announcements.

Rulings and procedures reported in the Bulletin do not have
the force and effect of Treasury Department Regulations,
but they may be used as precedents. Unpublished rulings
will not be relied on, used, or cited as precedents by Service
personnel in the disposition of other cases. In applying published rulings and procedures, the effect of subsequent legislation, regulations, court decisions, rulings, and proce-

The first Bulletin for each month includes a cumulative index
for the matters published during the preceding months.
These monthly indexes are cumulated on a semiannual basis,
and are published in the first Bulletin of the succeeding semiannual period, respectively.

The contents of this publication are not copyrighted and may be reprinted freely. A citation of the Internal Revenue Bulletin as the source would be appropriate.
For sale by the Superintendent of Documents, U.S. Government Printing Office, Washington, DC 20402.

2

Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
Section 401.—Qualified
Pension, Profit-Sharing and
Stock Bonus Plans
26 CFR 1.401(b)–1: Certain retroactive changes in
plan.
A remedial amendment period for changes in
plan qualification requirements made by the Small
Business Job Protection Act of 1996 and other recent legislation is provided. See Rev. Proc. 99–23,
page 5

1999–16 I.R.B.

3

April 19, 1999

Part III. Administrative, Procedural, and Miscellaneous
Nonconventional Source Fuel
Credit, § 29 Inflation
Adjustment Factor, and § 29
Reference Price
Notice 99–18
This notice publishes the nonconventional source fuel credit, inflation adjustment factor, and reference price under
§ 29 of the Internal Revenue Code for calendar year 1998. These are used to determine the credit allowable on fuel produced from a nonconventional source
under § 29 of the Internal Revenue Code.
The calendar year 1998 inflation-adjusted
credit applies to the sales of barrel-of-oil
equivalent of qualified fuels sold by a taxpayer to an unrelated person during the
1998 calendar year, the domestic production of which is attributable to the taxpayer.
BACKGROUND
Section 29(a) provides for a credit for
producing fuel from a nonconventional
source, measured in barrel-of-oil equivalent of qualified fuels, the production of
which is attributable to the taxpayer and
sold by the taxpayer to an unrelated person during the tax year. The credit is
equal to the product of $3.00 and the appropriate inflation adjustment factor.
Section 29(b)(1) and (2) provides for a
phase out of the credit. The credit allowable under § 29(a) must be reduced by an
amount which bears the same ratio to the
amount of the credit (determined without
regard to § 29(b)(1)) as the amount by
which the reference price for the calendar
year in which the sale occurs exceeds
$23.50 bears to $6.00. The $3.00 in
§ 29(a) and the $23.50 and $6.00 must
each be adjusted by multiplying these
amounts by the 1998 inflation adjustment
factor. In the case of gas from a tight formation, the $3.00 amount in § 29(a) must
not be adjusted.
Section 29(c)(1) defines the term
“qualified fuels” to include oil produced
from shale and tar sands; gas produced
from geopressurized brine, Devonian
shale, coal seams, or a tight formation, or
biomass; and liquid, gaseous, or solid
synthetic fuels produced from coal (in-

April 19, 1999

cluding lignite), including such fuels
when used as feedstocks.
Section 29(d)(1) provides that the
credit is to be applied only for sale of
qualified fuels the production of which is
within the United States (within the
meaning of § 638(1)) or a possession of
the United States (within the meaning of
§ 638(2)).
Section 29(d)(2)(A) requires that the
Secretary, not later than April 1 of each
calendar year, determine and publish in
the Federal Register the inflation adjustment factor and the reference price for the
preceding calendar year.
Section 29(d)(2)(B) defines “inflation
adjustment factor” for a calendar year as
the fraction the numerator of which is the
GNP implicit price deflator for the calendar year and the denominator of which is
the GNP implicit price deflator for calendar year 1979. The term “GNP implicit
price deflator” means the first version of
the implicit price deflator for the gross national product as computed and published
by the Department of Commerce.
Section 29(d)(2)(C) defines “reference
price” to mean with respect to a calendar
year the Secretary’s estimate of the annual
average wellhead price per barrel of all
domestic crude oil the price of which is
not subject to regulation by the United
States.
Section 29(d)(3) provides that in the
case of a property or facility in which
more than one person has an interest, except to the extent provided by regulations
prepared by the Secretary, production
from the property or facility (as the case
may be) must be allocated among the persons in proportion to their respective interests in the gross sales from the property
or facility.
Section 29(d)(5) and (6) provides that
the term “barrel-of-oil equivalent” with
respect to any fuel generally means that
amount of the fuel which has a Btu content of 5.8 million.
INFLATION ADJUSTMENT FACTOR
AND REFERENCE PRICE
The inflation adjustment factor for calendar year 1998 is 2.0384. The reference
price for calendar year 1998 is $10.88. As
required by § 29(d)(2)(A), the inflation

4

adjustment factor and reference price for
calendar year 1998 will be published in
the Federal Register on April 6, 1999.
PHASE-OUT CALCULATION
Because the calendar year 1998 reference price does not exceed $23.50 multiplied by the inflation adjustment factor,
the phase out of the credit provided for in
§ 29(b)(1) does not occur for any qualified fuel sold in calendar year 1998.
CREDIT AMOUNT
The nonconventional source fuel credit
under § 29(a) is $6.12 per barrel-of-oil
equivalent of qualified fuels ($3.00 ⫻
2.0284). This amount will be published
in the Federal Register on April 6, 1999.
DRAFTING INFORMATION
CONTACT
The principal author of this notice is
Alan H. Cooper of the Office of Assistant
Chief Counsel (Passthroughs and Special
Industries). For further information regarding this notice contact Alan H.
Cooper at (202) 622-3110 (not a toll-free
call).

Accounting Period Guidance
Notice 99–19
PURPOSE
This notice invites public comment on
possible changes to published guidance
concerning accounting period changes.
Among possible changes under consideration are: (1) revising the criteria used to establish a substantial business purpose, including what constitutes a natural business
year; and (2) allowing more accounting period changes to be made automatically.
BACKGROUND
Section 441 of the Internal Revenue
Code provides that taxable income must
be computed on the basis of the taxpayer’s taxable year. In general, the term
“taxable year” means the taxpayer’s annual accounting period, which can be a
calendar or fiscal year, or a period of less
than 12 months for which a return is made

1999–16 I.R.B.

(i.e., a short period). The term “annual
accounting period” means the annual period on the basis of which the taxpayer
regularly computes its income in keeping
its books. Special rules under the Code
and Income Tax Regulations require particular accounting periods for certain taxpayers such as domestic international
sales corporations and foreign sales corporations (§ 441(h)), personal service corporations (§ 441(i)), certain trusts (§ 644),
partnerships (§ 706), real estate investment trusts (§ 859), real estate mortgage
investment conduits (§ 860D(a)(5)), specified foreign corporations (§ 898), S corporations (§ 1378), and members of affiliated groups that file consolidated returns
(Treas. Reg. § 1.1502–76).
Section 442 provides that if a taxpayer
changes its annual accounting period, the
new accounting period becomes the taxpayer’s taxable year only if the change is
approved by the Secretary. In addition,
adoptions of fiscal years by certain taxpayers are treated as accounting period
changes and thus can become the taxpayer’s taxable year only with the approval of the Secretary. (See e.g.,
§ 706(b)(1)(C)).
Section 1.442–1(b) provides that approval for an accounting period change
will not be granted unless the taxpayer
and the Commissioner agree to the terms,
conditions, and adjustments under which
the change will be effected. In general, a
change of annual accounting period will
be approved where the taxpayer establishes a substantial business purpose for
making the change.
Under the Code and regulations, certain taxpayers are allowed to change their
annual accounting periods automatically
without securing the prior approval of the
Commissioner (see, e.g., § 859(b) and
Treas. Reg. §§ 1.442-1(c), (d), and (e)).
In addition, the Service has issued several
revenue procedures, such as Rev. Proc.
92–13, 1992–1 C.B. 665; Rev. Proc. 87–
32, 1987–2 C.B. 396; and Rev. Proc. 66–
50, 1966–2 C.B. 1260, that enable taxpayers to obtain automatic approval of
changes in their accounting periods, if
specific conditions are satisfied.
REQUEST FOR PUBLIC COMMENT
The Service is considering what, if any,
changes should be made in order to clar-

1999–16 I.R.B.

ify and simplify published guidance concerning accounting period changes. Accordingly, the Service and Treasury request comments on possible changes to
current accounting period guidance including, but not limited to, the following:
(1) What changes should be made to
the rules governing the approval of accounting period change requests? For example, what changes, if any, should be
made to the substantial business purpose
requirement? See Treas. Reg. § 1.4421(b)(1). How should deferral or shifting
of income, or acceleration or shifting of
deductions, (“deferral”) be considered in
determining whether to approve an accounting period change request? For example, should safe harbors permitting de
minimis deferral be established? If an accounting period change that creates deferral is permitted, what terms and conditions should apply to the change? Should
all taxpayers, regardless of their form
(e.g., corporation, partnership, S corporation), be subject to the same criteria for
approval? Should the rules for establishing a natural business year be revised, and
if so, how? See Rev. Proc. 74–33, 1974–2
C.B. 489.
(2) How should the current automatic
accounting period change procedures be
organized, clarified, and simplified? See,
e.g., Treas. Reg. § 1.442–1, Rev. Proc.
92–13, Rev. Proc. 87–32, and Rev. Proc.
66–50. Should the Service provide procedures for automatic approval to change
accounting periods in additional situations? If so, what types of situations
would warrant such automatic approval,
and what, if any, terms and conditions
should apply to such changes?
Taxpayers may submit comments in
writing to:
Internal Revenue Service
Attn: CC:DOM:CORP:R (Notice
99–19, Room 5226).
P.O. Box 7604
Ben Franklin Station
Washington, D.C. 20044
Alternatively, taxpayers may submit
comments electronically at:
http://www.irs.ustreas.gov/prod/cover.
html (the IRS Internet site).
All comments should be received by
June 18, 1999. The comments submitted
will be available for public inspection and
copying.

5

DRAFTING INFORMATION
The principal author of this notice is
Martin Scully of the Office of Assistant
Chief Counsel (Income Tax and Accounting). For further information regarding
this notice contact Mr. Scully on (202)
622-4960 (not a toll-free call).
26 CFR 601.201: Rulings and determination letters
(Also, Part I, section 401; 1.401(b)–1.)

Rev. Proc. 99–23
SECTION 1. PURPOSE
.01 This revenue procedure extends
until the last day of the first plan year beginning on or after January 1, 2000, the
remedial amendment period under
§ 401(b) of the Code for amending plans
that are qualified under § 401(a) or
§ 403(a) for changes made by the Small
Business Job Protection Act of 1996, Pub.
L. 104–188 (“SBJPA”) and for other recent changes in the law. It also designates
as a disqualifying provision for which this
extended remedial amendment period is
available any plan provision that causes a
plan to fail to satisfy the qualification requirements of the Code because of the repeal of the combined plan limitation
under § 415(e) or that is integral to this repealed qualification requirement. The repeal of § 415(e) is effective for limitation
years beginning after December 31, 1999.
.02 This revenue procedure provides
that the extension of the remedial amendment period also applies:
1 to all disqualifying provisions of new
plans adopted or effective after December
7, 1994, and all disqualifying provisions
of existing plans arising from a plan
amendment adopted after December 7,
1994;
2 to the deadline for adopting certain
amendments relating to § 415(b)(2)(E);
3 to the deadline for adopting amendments of disqualifying provisions that are
integral to a qualification requirement
changed by a provision of SBJPA that became effective on the first day of the first
plan year beginning after December 31,
1998; and
4 to the deadline for adopting amendments of disqualifying provisions that are
integral to the requirements of § 401(a)(31) to reflect the change made by

April 19, 1999

§ 6005(c)(2) of the Internal Revenue Service Restructuring and Reform Act of
1998, Pub. L. 105–206 (“RRA 98”).
.03 This revenue procedure also provides that the extension of the remedial
amendment period applies to the time for
adopting amendments of defined benefit
plans to provide that benefits will be determined in accordance with the applicable interest rate rules and applicable mortality table rules of § 1.417(e)–1(d) of the
Income Tax Regulations. However, such
a plan amendment must provide that, with
respect to distributions with annuity starting dates that are on or after the effective
date of the amendment but before the
adoption date of the amendment, the distribution will be the greater of the amount
that would be determined under the plan
without regard to the amendment and the
amount determined under the plan with
regard to the amendment.
.04 This revenue procedure extends by
one year the period of extended reliance
for certain plans that received favorable
determination, opinion, or notification letters under the Tax Reform Act of 1986,
Pub. L. 99–514 (“TRA 86”).
.05 Finally, this revenue procedure extends the TRA 86 remedial amendment
period for governmental and nonelecting
church plans to the end of the remedial
amendment period for SBJPA. This extension ensures that no such plan need be
submitted for a determination letter until
the end of the SBJPA remedial amendment period. Sponsors of nonelecting
church plans continue to have until the
end of the 2001 plan year to adopt amendments relating to the nondiscrimination
requirements.
SECTION 2. BACKGROUND
.01 In recent years, the following public laws have made changes affecting the
requirements for qualification of pension,
profit-sharing, and stock bonus plans
under § 401(a) or § 403(a):
1 the Uruguay Round Agreements Act,
Pub. L. 103–464 (“GATT”);
2 the Uniformed Services Employment
and Reemployment Rights Act of 1994,
Pub. L. 103–353 (“USERRA”);
3 SBJPA;
4 the Taxpayer Relief Act of 1997, Pub.
L. 105–34 (“TRA 97”); and
5 RRA 98.

April 19, 1999

.02 Rev. Proc. 97–41, 1997–33 I.R.B.
51, provided a remedial amendment period under § 401(b) with respect to certain
amendments for GATT, SBJPA, and
USERRA. The remedial amendment period that was provided under Rev. Proc.
97–41 generally permits plan amendments to be made retroactively effective if
they are adopted before the end of the remedial amendment period and they relate
to GATT, SBJPA, and USERRA qualification changes that are effective before
the first day of the first plan year beginning on or after January 1, 1999. Rev.
Proc. 98–14, 1998–4 I.R.B. 22, provided
that the remedial amendment period described in Rev. Proc. 97–41 will also
apply to plan amendments that relate to
TRA 97. For plans other than governmental plans, the remedial amendment
period under Rev. Proc. 97–41 and Rev.
Proc. 98–14 ends on the last day of the
first plan year beginning on or after January 1, 1999. For governmental plans, as
defined in § 414(d), the remedial amendment period ends on the later of (i) the
last day of the last plan year beginning before January 1, 2001, or (ii) the last day of
the first plan year beginning on or after
the “1999 legislative date” (that is, the
90th day after the opening of the first legislative session beginning after December 31, 1998, of the governing body with
authority to amend the plan, if that body
does not meet continuously). Those
amendments that are required to be made
to retain qualified status as a result of
changes in the qualification requirements
must be made retroactively effective as of
the date on which the qualification change
became effective with respect to the plan,
and, in general, operational compliance
prior to actual amendment is required.
Those amendments that are not required
but that amend plan provisions that are integrally related to qualification changes
may be made retroactively effective as of
the first day on which the plan was operated in accordance with the amended plan
provision.
.03 The remedial amendment period
described in Rev. Proc. 97–41 also applies
with respect to all disqualifying provisions of new plans adopted or effective
after December 7, 1994, and with respect
to all plan amendments adopted after December 7, 1994, which would cause an
existing plan to fail to be qualified.

6

.04 The end of the remedial amendment period described in Rev. Proc.
97–41 is also the deadline for adopting
plan amendments applying the changes
under § 415(b)(2)(E). It is, likewise, the
deadline for adopting a plan amendment
repealing a pre-August 20, 1996, GATT
plan amendment, thereby permitting the
earlier plan amendment to be disregarded
in applying § 767(d)(3)(A) of GATT, as
modified by § 1449(a) of SBJPA.
.05 Notice 98–52, 1998–46 I.R.B. 16,
provided guidance on the nondiscrimination safe harbor methods in § 401(k)(12)
and § 401(m)(11). This notice designates
as disqualifying provisions under §
401(b) plan provisions that are integral to
a qualification requirement changed by a
provision of SBJPA that becomes effective on the first day of the first plan year
beginning after December 31, 1998, provided two conditions are satisfied. First,
the plan provisions must generally be
amended by no later than the last day of
the first plan year beginning after December 31, 1998. Second, the plan provisions, as amended, must be effective as of
the first day of the first plan year beginning after December 31, 1998. Notice
98–52 also provides that a plan amendment that satisfies these conditions will
not be treated as violating § 411(d)(6)
merely because the plan amendment imposes the withdrawal restrictions required
by § 401(k)(12)(E)(i), provided that those
withdrawal restrictions do not apply with
respect to contributions allocated as of a
date before the first day of the first plan
year beginning after December 31, 1998.
.06 Notice 99–5, 1999–3 I.R.B. 10,
provided guidance relating to the exception to the definition of eligible rollover
distribution for certain hardship distributions which was added to §§ 402(c)(4)
and 403(b)(8)(B) by § 6005(c)(2)(A) and
(B) of RRA 98. This definition is relevant
in the application of the direct rollover requirements of § 401(a)(31). This notice
designates as disqualifying provisions
under § 401(b) plan provisions that are integral to the requirements of § 401(a)(31),
but only to the extent such provisions are
amended to reflect the change made by
§ 6005(c)(2) of RRA 98, provided two
conditions are satisfied. First, the plan
provisions must generally be amended to
reflect the change made by § 6005(c)(2)

1999–16 I.R.B.

of RRA 98 by no later than the last day of
the first plan year beginning after December 31, 1998. Second, the plan provisions, as amended, must be effective as of
the first day the plan operates in accordance with the change made by
§ 6005(c)(2) of RRA 98.
.07 Under § 417(e)(3), as amended by
§ 767 of the Retirement Protection Act of
1994 (“RPA 94,” which is part of GATT),
and § 1.417(e)–1(d), a defined benefit
plan must provide that the present value
of any accrued benefit and the amount of
any distribution must not be less than the
amount calculated using the applicable interest rate described in § 1.417(e)–1(d)(3)
and the applicable mortality table described in § 1.417(e)–1(d)(2). Prior to
amendment by § 767 of RPA 94, § 417(e)(3) required, instead of the applicable interest rate, an interest rate based on the
rate that would be used by the Pension
Benefit Guaranty Corporation (“PBGC”)
for a trusteed single-employer plan to
value the participant’s vested benefit
(“PBGC rate”), and it did not impose any
restrictions on the mortality table to be
used. Section 767 of RPA 94 and
§ 1.417(e)–1(d) are generally effective for
distributions with annuity starting dates in
plan years beginning after December 31,
1994. However, § 417(e)(3)(B) provides
a transition rule for plans adopted and in
effect as of December 7, 1994 (“preGATT plans”). In general, under this rule,
the present value of a distribution from a
pre-GATT plan that is made before the
earlier of (i) the first plan year beginning
after December 31, 1999, or (ii) the later
of the adoption or effective date of a plan
amendment applying the changes made to
§ 417(e)(3) to the plan is to be determined
under the plan’s pre-GATT terms. Thus,
for pre-GATT plans, amendments applying the changes to § 417(e)(3) to plan
years beginning before January 1, 2000,
could not be adopted retroactively, and
these plans could not be operated in accordance with the changes prior to plan
amendment.
.08 Section 767(d)(2) of RPA 94 provides that a participant’s accrued benefit
is not considered to be reduced in violation of § 411(d)(6) merely because the
benefit is determined in accordance with
the applicable interest rate rules and the
applicable mortality table rules of
§ 417(e)(3)(A), as amended by RPA 94.

1999–16 I.R.B.

Section 1.417(e)–1(d)(10) explains the
scope of relief from the requirements of §
411(d)(6). A plan amendment to comply
with the applicable interest rate rules and
the applicable mortality table rules of §
417(e)(3)(A), as amended by RPA 94,
must apply to all distributions with annuity starting dates that occur in plan years
beginning after December 31, 1999.
.09 Section 1.401(b)–1T(c)(3) authorizes the Commissioner to impose limits
and provide additional rules regarding the
amendments that may be made within the
remedial amendment period with respect
to a plan provision that has been designated by the Commissioner as a disqualifying provision under § 401(b).
.10 Under Rev. Proc. 89–9, 1989–1
C.B. 780, Rev. Proc. 89–13, 1989–1 C.B.
801 (both as modified by Rev. Proc. 93–9,
1993–1 C.B. 474), Rev. Proc. 93–39,
1993–2 C.B. 513, Announcement 94–85,
1994–26 I.R.B. 23, and Rev. Proc. 95–12,
1995–1 C.B. 508, plans that were submitted to the Service within certain deadlines
for determination, opinion, or notification
letters under TRA 86 and received favorable letters are entitled to extended reliance. The sponsor of a plan that is entitled to extended reliance on a favorable
TRA 86 letter may rely on that letter until
the earlier of the last day of the last plan
year commencing prior to January 1,
1999, or the date established for plan
amendment by any legislation that is effective after the date of the plan’s letter.
A plan with extended reliance must be
amended by the last day of the first plan
year beginning on or after January 1,
1999, to the extent necessary to comply
with regulations or administrative guidance of general applicability that has been
issued since the date of the plan’s favorable TRA 86 letter. These amendments
must be made effective no later than the
first day of the first plan year beginning
on or after January 1, 1999, and no earlier
than the first day of the plan year in which
the amendments are adopted. (But see
Rev. Rul. 94–76, 1994–2 C.B. 46, and
Rev. Rul. 96–47, 1996–2 C.B. 35.)
.11 For nonelecting church plans, Notice 98–39, 1998–33 I.R.B. 11, extended
the remedial amendment period for plan
amendments relating to regulations under
§§ 401(a)(4), 401(a)(5), 401(l), and 414(s)
(“TRA 86 remedial amendment period”)
until the last day of the first plan year be-

7

ginning on or after January 1, 2001. The
remedial amendment period was not extended for other amendments covered by
the TRA 86 remedial amendment period,
such as amendments required to satisfy
the Omnibus Budget Reconciliation Act of
1993 (“OBRA 93”), the Unemployment
Compensation Act of 1992 (“UCA”), or
the changes to the law under TRA 86 other
than changes to the nondiscrimination
rules. Sponsors of nonelecting church
plans were required by Notice 96–64,
1996–2 C.B. 229, to adopt amendments
satisfying those changes in law by the last
day of the first plan year beginning on or
after January 1, 1999.
.12 For governmental plans, Notice
96–64, citing Announcement 95–48,
1995–23 I.R.B. 13, provided that the TRA
86 remedial amendment period for plan
amendments relating to regulations under
§§ 401(a)(4), 401(a)(26), 401(k), 401(m),
410(b), and 414(s) was extended to the
last day of the first plan year beginning on
or after the later of January 1, 1999, or 90
days after the opening of the first legislative session beginning on or after January
1, 1999 (“1999 legislative date”). This
extension of the TRA 86 remedial amendment period for governmental plans applied to all amendments relating to TRA
86, UCA, and OBRA 93, not just the
nondiscrimination requirements.
SECTION 3. EXTENSION OF
REMEDIAL AMENDMENT PERIOD
.01 The remedial amendment period
described in Rev. Proc. 97–41 and Rev.
Proc. 98–14, hereafter referred to as the
“GUST” remedial amendment period, is,
in the case of nongovernmental plans,
hereby extended to the last day of the first
plan year beginning on or after January 1,
2000. This extension does not alter the
GUST remedial amendment period for
governmental plans described in Rev.
Proc. 98–14.
.02 This extension also applies to the
remedial amendment period with respect
to disqualifying provisions of new plans
adopted or effective after December 7,
1994, and with respect to plan amendments adopted after December 7, 1994,
which would cause an existing plan to fail
to be qualified.
.03 This extension also extends the
deadline for adopting plan amendments

April 19, 1999

applying the changes under § 415(b)(2)(E) and the deadline for adopting a
plan amendment repealing a pre-August
20, 1996, GATT plan amendment, thereby
permitting the earlier plan amendment to
be disregarded in applying § 767(d)(3)(A)
of GATT, as modified by § 1449(a) of
SBJPA.
.04 The deadline, under Notice 98–52,
for amending plan provisions that are integral to a qualification requirement
changed by a provision of SBJPA that becomes effective on the first day of the first
plan year beginning after December 31,
1998, is also extended to the end of the
GUST remedial amendment period. In
addition, the requirement, under Notice
98–52, that such plan provisions, as
amended, must be effective as of the first
day of the first plan year beginning after
December 31, 1998, is eliminated. Instead, such plan provisions, as amended,
must be effective no earlier than the first
day of the first plan year beginning after
December 31, 1998. Thus, for example,
an existing § 401(k) plan may be
amended by the last day of the 2000 plan
year, retroactive to the first day of that
year (or to the first day of the 1999 plan
year), to satisfy the safe harbors in
§ 401(k)(12) and § 401(m)(11) for the
2000 plan year (or for both the 1999 and
2000 plan years). Lastly, Notice 98–52 is
modified to provide that a plan amendment that is made within the GUST remedial amendment period will not be treated
as violating § 411(d)(6) merely because
the plan amendment imposes the withdrawal restrictions required by § 401(k)(12)(E)(i), but only if those withdrawal
restrictions do not apply with respect to
contributions allocated as of a date before
the first day of the first plan year for
which the plan satisfies the safe harbor.
.05 The deadline, under Notice 99–5,
for amending plan provisions that are integral to the requirements of § 401(a)(31)
to reflect the change made by § 6005(c)(2) of RRA 98 is also extended to the end
of the GUST remedial amendment period.
The requirement, under Notice 99–5, that
such plan provisions, as amended, must
be effective as of the first day the plan operates in accordance with the change
made by § 6005(c)(2) of RRA 98 continues to apply.
.06 Finally, the extension of the remedial amendment period also applies to the

April 19, 1999

time for adopting amendments of defined
benefit plans to provide that benefits will
be determined in accordance with the applicable interest rate rules and applicable
mortality table rules of § 1.417(e)–1(d).
Thus, such a plan amendment may be
adopted at any time up to the last day of
the extended remedial amendment period,
provided the amendment is made effective for distributions with annuity starting
dates occurring in plan years beginning
after December 31, 1999. However, pursuant to the Commissioner’s authority in
§1.401(b)–1T(c)(3), if such a plan
amendment is adopted after the last day of
the last plan year beginning before January 1, 2000, the amendment must provide
that, with respect to distributions with annuity starting dates that are after the last
day of that plan year but before the date of
adoption of the amendment, the distribution will be the greater of the amount that
would be determined under the plan without regard to the amendment and the
amount determined under the plan with
regard to the amendment.
.07 The TRA 86 remedial amendment
period for governmental plans is hereby
extended to the end of the GUST remedial
amendment period for governmental
plans described in Rev. Proc. 98–14, and
the TRA 86 remedial amendment period
for nonelecting church plans is hereby extended to the last day of the first plan year
beginning on or after January 1, 2000.
Accordingly, governmental plans need
not be amended to comply with TRA 86,
UCA, or OBRA 93 (to the extent the provisions of those acts apply) until the date
described in Rev. Proc. 98–14. In accordance with Notice 98–39, nonelecting
church plans need not be amended to
comply with the regulations under §§
401(a)(4), 401(l), 410(b), or 414(s) until
the last day of the first plan year beginning on or after January 1, 2001. For all
other applicable provisions of those acts,
however, nonelecting church plans must
be amended by the last day of the first
plan year beginning on or after January 1,
2000. The additional administrative relief
provided under Notice 92–36, 1992–2
C.B. 364, continues to be available to
governmental and nonelecting church
plans through the end of their respective
remedial amendment periods with respect
to the applicable nondiscrimination requirements.

8

SECTION 4. DESIGNATION OF PLAN
PROVISIONS INTEGRAL TO § 415(e)
AS DISQUALIFYING PROVISIONS
A plan provision is hereby designated
as a disqualifying provision under
§ 1.401(b)–1(b) if the plan provision
causes a plan to fail to satisfy the qualification requirements of the Code because
of the repeal of the combined plan limitation of § 415(e) by § 1452(a) of SBJPA or
if the provision is integral to the limitation
of § 415(e), as in effect prior to its repeal
by § 1452(a) of SBJPA, provided the following conditions are satisfied. First, the
plan provision must be amended to reflect
the repeal of § 415(e) by the end of the
GUST remedial amendment period. Second, in the case of a plan provision that is
integral to the limitation of § 415(e), the
plan provision, as amended, may not be
effective earlier than the first day on
which the plan was operated in accordance with the amended provision.
SECTION 5. EXTENSION OF
EXTENDED RELIANCE PERIOD
The TRA 86 extended reliance period is
extended by one year. A plan with extended reliance must therefore be amended
by the end of the GUST remedial amendment period to the extent necessary to
comply with regulations or administrative
guidance of general applicability that have
been issued since the date of the plan’s favorable TRA 86 letter. These amendments
must be made effective no later than the
first day of the first plan year beginning on
or after January 1, 2000, and, except in the
case of master or prototype or other preapproved plans, no earlier than the first day
of the plan year in which the amendments
are adopted. (But see Rev. Rul. 94–76 and
Rev. Rul. 96–47.)
SECTION 6. EFFECT ON OTHER
DOCUMENTS
The following revenue procedures and
notices are modified: Rev. Proc. 89–9,
Rev. Proc. 89–13, section 13 of Rev. Proc.
93–39, Rev. Proc. 95–12, Rev. Proc.
97–41, Rev. Proc. 98–14, Notice 92–36,
Notice 96–64, Notice 98–39, Notice
98–52, and Notice 99–5.
SECTION 7. EFFECTIVE DATE
This revenue procedure is effective
April 19, 1999.

1999–16 I.R.B.

DRAFTING INFORMATION
The principal author of this revenue
procedure is James Flannery of the Em-

1999–16 I.R.B.

ployee Plans Division. For further information regarding this revenue procedure,
contact the Employee Plans Division’s
telephone assistance service between the

9

hours of 1:30 and 3:30 p.m. Eastern time,
Monday through Thursday, on (202) 6226074/75. (These telephone numbers are
not toll-free.)

April 19, 1999

Part IV. Items of General Interest
Cumulative Bulletin Continued
With a New Format
Announcement 99–36
Last year the Service solicited comments on a proposal to discontinue publication of the cumulative bulletin (CB).
The proposal was printed in the Federal
Register dated October 2, 1998. Based on
responses from taxpayers, tax practitioners, and government agencies, the Service
has decided to continue publishing the
CB.
Beginning with CB 1998–1, the CB
will contain the same information but will
have a new format.
1. Reprints of the weekly Internal Revenue Bulletins (IRBs) issued during the
year will now be bound together to form
the CB. Volume 1 will contain the first 26
issues of the IRB (1998–27 to 1998–52).
Previously, the CB was created by consolidating Parts I-IV of the IRBs into Parts IIV of the CB.
2. The CB will now include a new cumulative list titled “List of Rulings and
Decisions Under the Internal Revenue
Code of 1986.” This list will be organized
by code section and will identify, by citation only, the revenue rulings, revenue
procedures, notices, and announcements
that impact each code section. It will contain the page numbers in the CB. It can be
used in the same manner as the “Numerical Finding List,” which will now provide
both the page number in the IRB and the
page number in the CB.
3. The cumulative “Finding List of
Current Actions on Previously Published
Items” and the “Index” will also identify
both the IRB and CB page numbers.
There will be no change to the manner in
which the CB is cited.
4. Announcements that are published in
the IRBs will be included in the CB. Previous CBs did not include announcements.
5. A list of “Actions Relating to Decisions of the Tax Court” and a list of “Disbarments and Suspensions” will remain as
components of the CB.
6. Public laws relating to taxes will
continue to be provided in volume 3 of
the CB. If additional volumes are needed
to published public laws, the CBs will be
labeled consecutively as volume 4, 5, etc.

April 19, 1999

Announcement 99–40

Announcement 99–41

On July 1, 1998, temporary regulations
T.D. 8774, 1998–30 I.R.B. 5, were published in the Federal Register (63 F.R.
35799) relating to the kerosene excise tax.
Recently, a group of taxpayers has advised the Internal Revenue Service that
the taxpayers were unaware that they
needed to be registered by the IRS for
purposes of this tax. To address the problem, the final kerosene tax regulations
will provide the following rules: (1) The
period during which persons are treated as
registered under the transitional registration rule, which currently is scheduled to
expire on April 1, 1999, will instead expire on July 1, 1999; (2) Airlines, other
aircraft operators, and fixed base operators that store kerosene in a terminal, and
kerosene terminal operators will be
treated as registered for purposes of the
kerosene tax under the transitional registration rule. Further, the IRS will provide
an expedited kerosene tax registration
procedure.
Under the expedited procedure, persons that apply for registration with their
IRS district office by May 14, 1999, will
be given either a conditional Letter of
Registration or a denial by June 30, 1999.
To apply, an applicant files Form 637, Application for Registration (For Certain Excise Tax Activities), under activity S. An
“S” registration is in addition to any “H”
or “Y” registration an applicant may have
received. Form 637 is filed with the IRS
district director for the district where the
applicant has its principal place of business. An applicant may obtain the address of its district director by calling 1800-829-1040. Applicants who do not
have a principal place of business in the
United States file Form 637 with the IRS,
Office of Assistant Commissioner (International), 950 L’Enfant Plaza South, SW,
Attention: OP:IN:D:C:E, Washington, DC
20024.
The principal author of this announcement is Frank Boland of the Office of Assistant Chief Counsel (Passthroughs and
Special Industries) . For further information regarding this announcement contact
Frank Boland at (202) 622-3130 (not a
toll-free call).

Federal Insurance Contributions
Act (FICA) Taxation of Amounts
Under Employee Benefit Plans;
Correction

10

AGENCY: Internal Revenue Service
(IRS), Treasury.
ACTION: Correction to final regulations.
SUMMARY: This document contains
corrections to Treasury Decision 8814,
1999–9 I.R.B. 4, which was published in
the Federal Register on Friday, January
29, 1999 (64 F.R. 4542) that provides
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 Contributions Act (FICA).
DATES: This correction is effective January 29, 1999.
FOR FURTHER INFORMATION CONTACT: Janine Cook, Linda E. Alsalihi, or
Margaret Owens, (202) 622-6040 (not a
toll-free number).
SUPPLEMENTARY INFORMATION:
Background
The final regulations that are the subject of these corrections are under section
3121 of the Internal Revenue Code.
Need for Correction
As published, T.D. 8814 contains errors
which may prove to be misleading and are
in need of clarification.
Correction of Publication
Accordingly, the publication of the
final regulations (T.D. 8814), which was
the subject of FR Doc. 99–1663, is corrected as follows:
1. On page 4542, column 1, in the regulation heading, the language “RIN
1545–AT27” is corrected to read “RIN
1545–AF97”.
§31.3121(v)(2)–1 [Corrected]
2.
On page 4550, column 3,
§31.3121(v)(2)–1(b)(5), paragraph (i) of

1999–16 I.R.B.

Example 10, line 9, the language “employee’s designated beneficiary in a single” is corrected to read “employee’s designated beneficiary in a single lump”.
3.
On page 4551, column 1,
§31.3121(v)(2)–1(b)(5), paragraph (ii) of
Example 10, line 3 from the bottom of the
paragraph, the language “payable in the
event of the Employee E’s” is corrected to
read “payable in the event of Employee
E’s”.
4.
On page 4551, column 1,
§31.3121(v)(2)–1(b)(5), paragraph (ii) of
Example 11, line 4 from the bottom of the
paragraph, the language “E under the plan
during the Employee E’s” is corrected to
read “E under the plan during Employee
E’s”.
5. On page 4566, column 3,
§31.3121(v)(2)–1(g)(5), paragraph (i) of
Example 8, line 14, the language “Based
Employer R’s estimate that Employee” is
corrected to read “Based on Employer R’s
estimate that Employee”.
6.
On page 4566, column 3,
§31.3121(v)(2)–1(g)(5), paragraph (i) of
Example 8, line 5 from the bottom of the
paragraph, the language “which Employee R has a legally binding right” is
corrected to read “which Employee F has
a legally binding right”.
Cynthia E. Grigsby,
Chief, Regulations Unit,
Assistant Chief Counsel (Corporate).
(Filed by the Office of the Federal Register on
March 31, 1999, 8:45 a.m., and published in the
issue of the Federal Register for April 1, 1999, 64
F.R. 15687)

transfers of stock or securities by U.S.
persons to foreign corporations pursuant
to the corporate organization and reorganization provisions of the Internal Revenue Code, and the reporting requirements related to such transfers.
DATES: These corrections are effective
July 20, 1998.
FOR FURTHER INFORMATION CONTACT: Philip L. Tretiak, (202) 622-3860
(not a toll-free number).
SUPPLEMENTARY INFORMATION:

Certain Transfers of Stock or
Securities by U.S. Persons to
Foreign Corporations and
Related Reporting
Requirements; Correction
AGENCY: Internal Revenue Service
(IRS), Treasury.
ACTION: Correction to final regulations.
SUMMARY: This document contains
corrections to Treasury Decision 8770,
1998–27 I.R.B. 4, which was published in
the Federal Register on Friday, June 19,
1998 (63 F.R. 33550) relating to certain

1999–16 I.R.B.

§1.367(b)–4 [Corrected]
5. On page 33568, column 1,
§1.367(b)–4(b)(5)(i), line 4, the language
“transaction described in paragraph
(b)(1)” is corrected to read “transaction
described in paragraph (a)”.
6. On page 33568, column 2,
§1.367(b)–4(b)(5)(ii), paragraph (ii) of
the Example, line 2, the language “an exchange described in paragraph (b) of” is
corrected to read “an exchange described
in paragraph (a) of”.

Background
§1.6038B–1 [Corrected]
The final regulations that are the subject of these corrections are under sections 367 and 6038B of the Internal Revenue Code.
Need for Correction
As published, T.D. 8770 contains errors
which may prove to be misleading and are
in need of clarification.
Correction of Publication
Accordingly, the publication of the
final regulations (T.D. 8770), which was
the subject of FR Doc. 98–15454, is corrected as follows:
1. On page 33555, column 2, in the
preamble under the paragraph heading
“Effective Dates”, line 19, the language “
a United States shareholder but does” is
corrected to read “ a United States shareholder but does not”.
§1.367(a)–3 [Corrected]

Announcement 99–42

rected to read §1.367(a)–8(g)(3) (which
includes the”.

2. On page 33556, column 1,
§1.367(a)–3(a), lines 22 through 24, the
language “a U.S. person exchanges stock
of one foreign corporation for stock of another foreign corporation in a reorganization” is corrected to read “a U.S. person
exchanges stock of a foreign corporation
in a reorganization”.
3. On page 33556, column 1,
§1.367(a)–3(a), line 27, the language “domestic corporation for stock of a” is corrected to read “domestic or foreign corporation for stock of a”.
4. On page 33559, column 1,
§1.367(a)–3(d)(3), paragraph (ii) of Example 6, line 10, the language “§1.367(a)8(g)(3)(i) (which includes the” is cor-

11

7. On page 33569, column 1,
§ 1.6038B–1(b)(2)(i) introductory text,
line 4, the language “in section
6038(a)(1)(A) will be” is corrected to
read “in section 6038B(a)(1)(A) will be”.
Cynthia E. Grigsby,
Chief, Regulations Unit,
Assistant Chief Counsel (Corporate).
(Filed by the Office of the Federal Register on
March 31, 1999, 8:45 a.m., and published in the
issue of the Federal Register for April 1, 1999, 64
F.R. 15687)

Announcement 99–43
Notice of Certain Transfers to
Foreign Partnerships and
Foreign Corporations;
Correction
AGENCY: Internal Revenue Service
(IRS), Treasury.
ACTION: Correction to final regulations.
SUMMARY: This document contains
corrections to final income tax regulations T.D. 8817, 1999–8 I.R.B. 51, that
were published in the Federal Register
on Friday, February 5, 1999 (64 F.R.
5713) relating to certain transfers to foreign partnerships and corporations by
U.S. persons.
DATES: This correction is effective February 5, 1999.
FOR FURTHER INFORMATION CONTACT: Eliana Dolgoff (202)622-3860
(not a toll-free number).

April 19, 1999

SUPPLEMENTARY INFORMATION:
Background
The final regulations that are the subject of this correction are under section
6038B of the Internal Revenue Code.
Need for Correction
As published, the final regulations contain errors that may prove to be misleading and are in need of clarification.
Correction of Publication
Accordingly, the publication of the
final regulations (T.D. 8817), that were
the subject of FR Doc. 99–2798 is corrected as follows:
§1.6038B–1 [Corrected]
1. On page 5715, column 1, §1.6038B–
1(b)(1)(i), lines 4 through 7, the language
“paragraph (b)(2) of this section, or cash,
which is subject to special rules contained
in paragraph (b)(3) of this section, any
U.S. person that makes a” is corrected to
read ”paragraph (b)(2) of this section, any
U.S. person that makes a”. In §1.6038B–
1(b)(1)(i), the last line, the language
“Property to a Foreign Corporation.” is
corrected to read “Property to a Foreign
Corporation. For special rules regarding
cash transfers made in tax years beginning after February 5, 1999, see paragraphs (b)(3) and (g) of this section.”.
2. On page 5715, column 1, §1.6038B–
1(b)(3) introductory text, line 2, the language “foreign corporation must report
the” is corrected to read “foreign corporation in a transfer described in section
6038B(a)(1)(A) must report the”.
3. On page 5715, column 2, §1.6038B–
1(c), line 6, the language “section
6038B(a)(1)(A) (including cash” is corrected to read “section 6038B(a)(1)(A)
(including cash transferred in taxable
years beginning after February 5, 1999,”.
4. On page 5715, column 2, §1.6038B–
1(g), lines 3 through 8, the language “July
20, 1998, except that the first sentence of
paragraph (b)(1)(i), paragraph (b)(3), and
the first sentence of paragraph (c) apply to
transfers occurring in taxable years beginning after February 5, 1999. See
§1.6038B–” is corrected to read “July 20,
1998, except that transfers of cash made
in taxable years beginning on or before

April 19, 1999

February 5, 1999 are not required to be
reported under section 6038B. See
§1.6038B–“.
§1.6038B–2 [Corrected]
5. On page 5717, column 2, §1.6038B–
2(j)(1)(ii), line 1, the language, “Filing a
Form 926 with the” is corrected to read
“Filing a Form 926 (modified to reflect
that the transferee is a partnership, not a
corporation) with the”.
Cynthia E. Grigsby,
Chief, Regulations Unit,
Assistant Chief Counsel (Corporate).
(Filed by the Office of the Federal Register on
March 31, 1999, 8:45 a.m., and published in the
issue of the Federal Register for April 1, 1999, 64
F.R. 15686)

Announcement 99–44
OMB Control Numbers Assigned
Pursuant to the Paperwork
Reduction Act; Correction
AGENCY: Internal Revenue Service
(IRS), Treasury.
ACTION: Correcting amendment.
SUMMARY: This document contains
corrections to final regulations T.D. 8011,
1985–1 C.B. 397, which were published in
the Federal Register on Thursday, March
14, 1985 (50 F.R. 10221) relating to the
displaying of OMB control numbers on
this agency’s regulations that solicit or obtain information from the public.
DATES: This correction is effective November 12, 1996.
FOR FURTHER INFORMATION CONTACT: Marshall Feiring, (202) 622-3940,
(not a toll-free number).
SUPPLEMENTARY INFORMATION:
Background
The final regulations that are the subject of these corrections displays this
agency’s control numbers and implemented requirements of regulations promulgated by the Office of Management
and Budget pursuant to the Paperwork
Reduction Act of 1980.

12

Need for Correction
As published, final regulations (T.D.
8011) contain errors which may prove to
be misleading and are in need of clarification.
List of Subjects in 26 CFR Part 602
Reporting and recordkeeping requirements.
Correcting Amendment to Regulations
Accordingly, 26 CFR part 602 is corrected by making the following correcting
amendments:
PART 602 — OMB CONTROL
NUMBERS UNDER THE
PAPERWORK REDUCTION ACT
Paragraph 1. The authority citation for
part 602 continues to read as follows:
Authority: 26 U.S.C. 7805.
§602.101 [Corrected]
Par. 2. In §602.101, paragraph (a), second sentence, the language “(together
with 26 CFR 601.9000)” is removed.
Par. 3. In §602.101, paragraph (b) is
removed and paragraph (c) is redesignated as paragraph (b).
Cynthia E. Grigsby,
Chief, Regulations Unit,
Assistant Chief Counsel (Corporate).
(Filed by the Office of the Federal Register on
March 31, 1999, 8:45 a.m., and published in the
issue of the Federal Register for April 1, 1999, 64
F.R. 15688)

Deletions From Cumulative List
of Organizations Contributions
to Which are Deductible Under
Section 170 of the Code
Announcement 99–45
The name of an organization that no
longer qualifies as an organization described in section 170(c)(2) of the Internal
Revenue Code of 1986 is listed below.
Generally, the Service will not disallow
deductions for contributions made to a
listed organization on or before the date
of announcement in the Internal Revenue
Bulletin that an organization no longer
qualifies. However, the Service is not pre-

1999–16 I.R.B.

cluded from disallowing a deduction for
any contributions made after an organization ceases to qualify under section
170(c)(2) if the organization has not
timely filed a suit for declaratory judgment under section 7428 and if the contributor (1) had knowledge of the revocation of the ruling or determination letter,
(2) was aware that such revocation was
imminent, or (3) was in part responsible
for or was aware of the activities or omissions of the organization that brought
about this revocation.
If on the other hand a suit for declaratory judgment has been timely filed, contributions from individuals and organizations described in section 170(c)(2) that
are otherwise allowable will continue to
be deductible. Protection under section
7428(c) would begin on April 19, 1999,
and would end on the date the court first
determines that the organization is not de-

1999–16 I.R.B.

scribed in section 170(c)(2) as more particularly set forth in section 7428(c)(1).
For individual contributors, the maximum
deduction protected is $1,000, with a husband and wife treated as one contributor.
This benefit is not extended to any individual, in whole or in part, for the acts or
omissions of the organization that were
the basis for revocation.
Abraham Lincoln Opportunity
Foundations, Pine Mountain, GA

1042–S that were poorly reproduced. We
are providing more legible copies of Form
1042–S in this announcement.
As a result, we have extended the date
for receiving comments for that form to
May 19, 1999. Please send your comments to Chairman, Tax Forms Coordinating Committee, Internal Revenue Service, OP:FS:FP, Room 5577, 1111
Constitution Avenue, NW, Washington,
DC 20224. Alternatively, you may e-mail
your comments to tfpmail@publish.no.
irs.gov.

Proposed Form 1042–S,
Foreign Person’s U.S. Source
Income Subject to Withholding;
Correction
Announcement 99–46
Announcement 99–24, 1999–14 I.R.B.
12, contained copies of proposed Form

13

April 19, 1999

April 19, 1999

14

1999–16 I.R.B.

1999–16 I.R.B.

15

April 19, 1999

April 19, 1999

16

1999–16 I.R.B.

1999–16 I.R.B.

17

April 19, 1999

April 19, 1999

18

1999–16 I.R.B.

1999–16 I.R.B.

19

April 19, 1999

April 19, 1999

20

1999–16 I.R.B.

Announcement of the Consent Voluntary Suspension of Attorneys,
Certified Public Accountants, Enrolled Agents, and Enrolled Actuaries
From Practice Before the Internal Revenue Service
Under 31 Code of Federal Regulations,
Part 10, an enrolled agent, in order to
avoid the institution or conclusion of a
proceeding for his disbarment or suspension from practice before the Internal
Revenue Service, may offer his resignation from such practice. The Director of
Practice, in his discretion, may suspend
an enrolled agent in accordance with the
consent offered.
Attorneys, certified public accountants,
enrolled agents, and enrolled actuaries are
prohibited in any Internal Revenue Ser-

vice matter from directly or indirectly employing, accepting assistance from, being
employed by or sharing fees with, any enrolled agent who has resigned from practice before the Internal Revenue Service.
To enable attorneys, certified public accountants, enrolled agents, and enrolled
actuaries to identify former enrolled
agents who have resigned from practice
before the Internal Revenue Service, the
Director of Practice will announce in the
Internal Revenue Bulletin the names and
addresses of former enrolled agents who

have resigned from such practice, and
date of resignation. This announcement
will appear in the weekly Bulletin at the
earliest practicable date after such action
and will continue to appear in the weekly
Bulletins for five successive weeks or for
as many weeks as is practicable for each
enrolled agent, who has resigned, and will
be consolidated and published in the Cumulative Bulletin.
The following individual has offered
his resignation as an enrolled agent:

Name

Address

Date of Resignation

Ellis, Ronald C.

Billings, MT

October 6, 1998

1999–16 I.R.B.

21

April 19, 1999

Announcement of the Expedited Suspension of Attorneys, Certified Public
Accountants, Enrolled Agents, and Enrolled Actuaries From Practice
Before the Internal Revenue Service
Under Title 31 of the Code of Federal
Regulations, section 10.76, the Director
of Practice is authorized to immediately
suspend from practice before the Internal
Revenue Service any practitioner who,
within five years, from the date the expedited proceeding is instituted, (1) has had
a license to practice as an attorney, certified public accountant, or actuary suspended or revoked for cause; or (2) has
been convicted of any crime under title 26
of the United States Code or, of a felony
under title 18 of the United States Code
involving dishonesty or breach of trust.
Attorneys, certified public accountants,
enrolled agents, and enrolled actuaries are

prohibited in any Internal Revenue Service
matter from directly or indirectly employing, accepting assistance from, being employed by, or sharing fees with, any practitioner disbarred or suspended from practice
before the Internal Revenue Service.
To enable attorneys, certified public accountants, enrolled agents, and enrolled actuaries to identify practitioners under expedited suspension from practice before the
Internal Revenue Service, the Director of
Practice will announce in the Internal Revenue Bulletin the names and addresses of
practitioners who have been suspended
from such practice, their designation as attorney, certified public accountant, en-

rolled agent, or enrolled actuary, and date
or period of suspension. This announcement will appear in the weekly Bulletin at
the earliest practicable date after such action and will continue to appear in the
weekly Bulletins for five successive weeks
or for as many weeks as is practicable for
each attorney, certified public accountant,
enrolled agent, or enrolled actuary so suspended and will be consolidated and published in the Cumulative Bulletin.
The following individual have been
placed under suspension from practice before the Internal Revenue Service by virtue
of the expedited proceeding provisions of
the applicable regulations:

Name

Address

Designation

Date of Suspension

Pierce, Steven J.

Aventura, FL

Attorney

Indefinite from October 15, 1998

Baker, Charles C.

Monteagle, TN

Attorney

Indefinite from October 15, 1998

Kantor, Stanley L.

New York, NY

Attorney

Indefinite from October 15, 1998

Wagner, Richard E.

Spencerport, NY

Enrolled Agent

Indefinite from October 15, 1998

Tuohey, Seamus

Montclair, NJ

Attorney

Indefinite from October 15, 1998

Burke, Beau E.

Santa Rosa, CA

CPA

Indefinite from October 15, 1998

Marn, Eric Y.

Honolulu, HI

Attorney

Indefinite from October 15, 1998

Todd, Kenneth

Tulsa, OK

Attorney

Indefinite from November 4, 1998

April 19, 1999

22

1999–16 I.R.B.

Announcement of the Disbarment and Suspension of Attorneys, Certified
Public Accountants, Enrolled Agents, and Enrolled Actuaries From
Practice Before the Internal Revenue Service
Under 330, Title 31 of the United
States Code, the Secretary of the Treasury, after due notice and opportunity for
hearing, is authorized to suspend or disbar from practice before the Internal Revenue Service any person who has violated the rules and regulations governing
the recognition of attorneys, certified
public accountants, enrolled agents, or
enrolled actuaries to practice before the
Internal Revenue Service.
Attorneys, certified public accountants,
enrolled agents, and enrolled actuaries are
prohibited in any Internal Revenue Service
matter from directly or indirectly employ-

ing, accepting assistance from, being employed by, or sharing fees with, any practitioner disbarred or under suspension from
practice before the Internal Revenue Service.
To enable attorneys, certified public accountants, enrolled agents, and enrolled
actuaries to identify such disbarred or suspended practitioners, the Director
of Practice will announce in the Internal
Revenue Bulletin the names and addresses of practitioners who have been
suspended from such practice, their designation as attorney, certified public accountant, enrolled agent, or enrolled actu-

ary, and date of disbarment or period of
suspension. This announcement will appear in the weekly Bulletin for five successive weeks or as long as it is practicable for each attorney, certified public
accountant, enrolled agent, or enrolled actuary so suspended or disbarred and will
be consolidated and published in the Cumulative Bulletin.
After due notice and opportunity for
hearing before an administrative law
judge, the following individuals have
been disbarred from further practice before the Internal Revenue Service:

Name

Address

Designation

Effective Date

Shaw-Boatner, Deborah
Hannum, David
Miller, Theodore

Austin, TX
Philadelphia, PA
Neshaminy Valley, PA

CPA
Enrolled Agent
CPA

September 24, 1998
September 30, 1998
February 27, 1999

1999–16 I.R.B.

23

April 19, 1999

Announcement of the Consent Voluntary Suspension of Attorneys,
Certified Public Accountants, Enrolled Agents, and Enrolled Actuaries
From Practice Before the Internal Revenue Service
Under 31 Code of Federal Regulations,
Part 10, an attorney, certified public accountant, enrolled agent, or enrolled actuary, in order to avoid the institution or
conclusion of a proceeding for his disbarment or suspension from practice before
the Internal Revenue Service, may offer
his consent to suspension from such practice. The Director of Practice, in his discretion, may suspend an attorney, certified public accountant, enrolled agent, or
enrolled actuary in accordance with the
consent offered.
Attorneys, certified public accountants,
enrolled agents, and enrolled actuaries are
prohibited in any Internal Revenue Ser-

vice matter from directly or indirectly employing, accepting assistance from, being
employed by, or sharing fees with any
practitioner disbarred or suspended from
practice before the Internal Revenue Service.
To enable attorneys, certified public accountants, enrolled agents, and enrolled
actuaries to identify practitioners under
consent suspension from practice before the
Internal Revenue Service, the Director
of Practice will announce in the Internal
Revenue Bulletin the names and addresses of practitioners who have been
suspended from such practice, their designation as attorney, certified public ac-

countant, enrolled agent, or enrolled actuary, and date or period of suspension. This
announcement will appear in the weekly
Bulletin at the earliest practicable date
after such action and will continue to appear in the weekly Bulletins for five successive weeks or for as many weeks as is
practicable for each attorney, certified
public accountant, enrolled agent, or enrolled actuary so suspended and will be
consolidated and published in the Cumulative Bulletin.
The following individuals have been
placed under consent suspension from
practice before the Internal Revenue Service:

Name

Address

Designation

Date of Suspension

Cohn, Irving

Baltimore, MD

Attorney

September 4, 1998 to September 3, 2000

Hwang, Catherine T.

Livingston, NJ

CPA

October 1, 1998 to September 30, 1999

Bratek, Ronald

N. Brunswick, NJ

CPA

October 5, 1998 to July 4, 2000

Walker, Frank O.

Bay City, TX

CPA

October 5, 1998 to April 4, 2001

Ng, Peter J.

Monticello, NY

Attorney

October 5, 1998 to May 4, 2002

Sopkovich, Carol

Girard, OH

Attorney

October 5, 1998 to October 4, 2001

Kappler, John E.

Evansville, IN

CPA

October 8, 1998 to October 7, 1999

Sarcia, Jerry J.

Libertyville, IL

CPA

October 30, 1998 to August 29, 2002

Spey, Gregory E.

Youngstown, OH

CPA

November 1, 1998 to April 30, 2001

Jacobson, Kenneth

Jacksonville, FL

CPA

November 9, 1998 to November 8, 2000

Lopshire, Larry

Whiteland, IN

CPA

December 2, 1998 to December 1, 1999

Lederer, Christine L.

Somers, CT

Attorney

December 7, 1998 to December 6, 2001

Kieffer, Richard D.

Olney, IL

CPA

December 15, 1998 to December 14, 1999

Cleaver Jr., Thomas E.

Severna Park, MD

Enrolled Agent

December 23, 1998 to June 22, 2002

Trent, Douglas I.

Allen, TX

CPA

January 1, 1999 to December 31, 1999

Winters, John E.

Bayonne, NJ

CPA

January 1, 1999 to September 30, 1999

Todd Jr., Emory S.

Chester Springs

CPA

January 15, 1999 to July 14, 1999

Hawkins, William M.

Indianapolis, IN

Attorney

February 1, 1999 to January 31, 2002

Gimbal, Peter

Union City, NJ

CPA

April 1, 1999 to September 30, 2000

Ryan, Thomas J.

Danbury, CT

Attorney

May 1, 1999 to October 30, 2000

April 19, 1999

24

1999–16 I.R.B.

Definition of Terms
Revenue rulings and revenue procedures
(hereinafter referred to as “rulings”)
that have an effect on previous rulings
use the following defined terms to describe the effect:
Amplified describes a situation where
no change is being made in a prior published position, but the prior position is
being extended to apply to a variation of
the fact situation set forth therein. Thus,
if an earlier ruling held that a principle
applied to A, and the new ruling holds
that the same principle also applies to B,
the earlier ruling is amplified. (Compare
with modified, below).
Clarified is used in those instances
where the language in a prior ruling is
being made clear because the language
has caused, or may cause, some confusion. It is not used where a position in a
prior ruling is being changed.
Distinguished describes a situation
where a ruling mentions a previously
published ruling and points out an essential difference between them.
Modified is used where the substance
of a previously published position is
being changed. Thus, if a prior ruling
held that a principle applied to A but not
to B, and the new ruling holds that it ap-

plies to both A and B, the prior ruling is
modified because it corrects a published
position. (Compare with amplified and
clarified, above).
Obsoleted describes a previously published ruling that is not considered determinative with respect to future transactions. This term is most commonly used
in a ruling that lists previously published
rulings that are obsoleted because of
changes in law or regulations. A ruling
may also be obsoleted because the substance has been included in regulations
subsequently adopted.
Revoked describes situations where the
position in the previously published ruling is not correct and the correct position
is being stated in the new ruling.
Superseded describes a situation where
the new ruling does nothing more than
restate the substance and situation of a
previously published ruling (or rulings).
Thus, the term is used to republish under
the 1986 Code and regulations the same
position published under the 1939 Code
and regulations. The term is also used
when it is desired to republish in a single
ruling a series of situations, names, etc.,
that were previously published over a period of time in separate rulings. If the

new ruling does more than restate the
substance of a prior ruling, a combination
of terms is used. For example, modified
and superseded describes a situation
where the substance of a previously published ruling is being changed in part and
is continued without change in part and it
is desired to restate the valid portion of
the previously published ruling in a new
ruling that is self contained. In this case
the previously published ruling is first
modified and then, as modified, is superseded.
Supplemented is used in situations in
which a list, such as a list of the names of
countries, is published in a ruling and
that list is expanded by adding further
names in subsequent rulings. After the
original ruling has been supplemented
several times, a new ruling may be published that includes the list in the original
ruling and the additions, and supersedes
all prior rulings in the series.
Suspended is used in rare situations to
show that the previous published rulings
will not be applied pending some future
action such as the issuance of new or
amended regulations, the outcome of
cases in litigation, or the outcome of a
Service study.

Abbreviations

E.O.—Executive Order.
ER—Employer.
ERISA—Employee Retirement Income Security Act.

PHC—Personal Holding Company.
PO—Possession of the U.S.
PR—Partner.

EX—Executor.
F—Fiduciary.
FC—Foreign Country.

PRS—Partnership.
PTE—Prohibited Transaction Exemption.
Pub. L.—Public Law.

FICA—Federal Insurance Contribution Act.
FISC—Foreign International Sales Company.
FPH—Foreign Personal Holding Company.
F.R.—Federal Register.
FUTA—Federal Unemployment Tax Act.
FX—Foreign Corporation.
G.C.M.—Chief Counsel’s Memorandum.

REIT—Real Estate Investment Trust.
Rev. Proc.—Revenue Procedure.
Rev. Rul.—Revenue Ruling.
S—Subsidiary.
S.P.R.—Statements of Procedral Rules.
Stat.—Statutes at Large.
T—Target Corporation.

GE—Grantee.
GP—General Partner.
GR—Grantor.
IC—Insurance Company.

T.C.—Tax Court.
T.D.—Treasury Decision.
TFE—Transferee.
TFR—Transferor.

I.R.B.—Internal Revenue Bulletin.
LE—Lessee.
LP—Limited Partner.
LR—Lessor.
M—Minor.
Nonacq.—Nonacquiescence.
O—Organization.
P—Parent Corporation.

T.I.R.—Technical Information Release.
TP—Taxpayer.
TR—Trust.
TT—Trustee.
U.S.C.—United States Code.
X—Corporation.
Y—Corporation.
Z—Corporation.

The following abbreviations in current use and formerly used will appear in material published in the
Bulletin.
A—Individual.
Acq.—Acquiescence.
B—Individual.
BE—Beneficiary.
BK—Bank.
B.T.A.—Board of Tax Appeals.
C.—Individual.
C.B.—Cumulative Bulletin.
CFR—Code of Federal Regulations.
CI—City.
COOP—Cooperative.
Ct.D.—Court Decision.
CY—County.
D—Decedent.
DC—Dummy Corporation.
DE—Donee.
Del. Order—Delegation Order.
DISC—Domestic International Sales Corporation.
DR—Donor.
E—Estate.
EE—Employee.

1999–16 I.R.B.

25

April 19, 1999

Numerical Finding List1
Bulletins 1999–1 through 1999–15
Announcements:
99–1, 1999–2 I.R.B. 41
99–2, 1999–2 I.R.B. 44
99–3, 1999–3 I.R.B. 15
99–4, 1999–3 I.R.B. 15
99–5, 1999–3 I.R.B. 16
99–6, 1999–4 I.R.B. 24
99–7, 1999–2 I.R.B. 45
99–8, 1999–4 I.R.B. 24
99–9, 1999–4 I.R.B. 24
99–10, 1999–5 I.R.B. 63
99–11, 1999–5 I.R.B. 64
99–12, 1999–5 I.R.B. 65
99–13, 1999–6 I.R.B. 18
99–14, 1999–7 I.R.B. 60
99–15, 1999–8 I.R.B. 78
99–16, 1999–8 I.R.B. 80
99–17, 1999–9 I.R.B. 59
99–18, 1999–13 I.R.B. 21
99–19, 1999–10 I.R.B. 63
99–20, 1999–11 I.R.B. 53
99–21, 1999–11 I.R.B. 55
99–22, 1999–12 I.R.B. 32
99–23, 1999–15 I.R.B. 7
99–24, 1999–14 I.R.B. 12
99–25, 1999–12 I.R.B. 35
99–26, 1999–14 I.R.B. 20
99–27, 1999–13 I.R.B. 22
99–28, 1999–13 I.R.B. 25
99–29, 1999–13 I.R.B. 25
99–30, 1999–13 I.R.B. 26
99–31, 1999–13 I.R.B. 26
99–32, 1999–14 I.R.B. 20
99–33, 1999–14 I.R.B. 21
99–34, 1999–15 I.R.B. 8
99–35, 1999–14 I.R.B. 22
99–37, 1999–15 I.R.B. 9
99–38, 1999–15 I.R.B. 9
99–39, 1999–15 I.R.B. 10
Notices:
99–1, 1999–2 I.R.B. 8
99–2, 1999–2 I.R.B. 8
99–3, 1999–2 I.R.B. 10
99–4, 1999–3 I.R.B. 9
99–5, 1999–3 I.R.B. 10
99–6, 1999–3 I.R.B. 12
99–7, 1999–4 I.R.B. 23
99–8, 1999–5 I.R.B. 26
99–9, 1999–4 I.R.B. 23
99–10, 1999–6 I.R.B. 14
99–11, 1999–8 I.R.B. 56
99–12, 1999–9 I.R.B. 44
99–13, 1999–10 I.R.B. 26
99–14, 1999–11 I.R.B. 7
99–15, 1999–12 I.R.B. 20
99–16, 1999–13 I.R.B. 10
99–17, 1999–14 I.R.B. 6
Proposed Regulations:
REG–209103–89, 1999–11 I.R.B. 10
REG–209619–93, 1999–10 I.R.B. 28
REG–245562–96, 1999–9 I.R.B. 45
REG–104072–97, 1999–11 I.R.B. 12
REG–114663–97, 1999–6 I.R.B. 15
REG–114664–97, 1999–11 I.R.B. 21

Proposed Regulations—Continued

Revenue Rulings—Continued

REG–116826–97, 1999–10 I.R.B. 40
REG–118620–97, 1999–9 I.R.B. 46
REG–120168–97, 1999–12 I.R.B. 21
REG–121806–97, 1999–10 I.R.B. 46
REG–100729–98, 1999–14 I.R.B. 9
REG–104924–98, 1999–10 I.R.B. 47
REG–105964–98, 1999–12 I.R.B. 22
REG–106177–98, 1999–12 I.R.B. 25
REG–106219–98, 1999–9 I.R.B. 51
REG–106386–98, 1999–12 I.R.B. 31
REG–106388–98, 1999–11 I.R.B. 27
REG–106564–98, 1999–10 I.R.B. 53
REG–106902–98, 1999–8 I.R.B. 57
REG–106905–98, 1999–11 I.R.B. 39
REG–110524–98, 1999–10 I.R.B. 55
REG–111435–98, 1999–7 I.R.B. 55
REG–113694–98, 1999–7 I.R.B. 56
REG–111435–98, 1999–7 I.R.B. 55
REG–113744–98, 1999–10 I.R.B. 59
REG–114841–98, 1999–11 I.R.B. 41
REG–115433–98, 1999–9 I.R.B. 54
REG–116099–98, 1999–12 I.R.B. 34
REG–116824–98, 1999–7 I.R.B. 57
REG–117620–98, 1999–7 I.R.B. 59
REG–118662–98, 1999–13 I.R.B. 13
REG–119192–98, 1999–11 I.R.B. 45
REG–121865–98, 1999–8 I.R.B. 63

99–18, 1999–14 I.R.B. 3
99–19, 1999–15 I.R.B. 3

Revenue Procedures:
99–1, 1999–1 I.R.B. 6
99–2, 1999–1 I.R.B. 73
99–3, 1999–1 I.R.B. 103
99–4, 1999–1 I.R.B. 115
99–5, 1999–1 I.R.B. 158
99–6, 1999–1 I.R.B. 187
99–7, 1999–1 I.R.B. 226
99–8, 1999–1 I.R.B. 229
99–9, 1999–2 I.R.B. 17
99–10, 1999–2 I.R.B. 11
99–11, 1999–2 I.R.B. 14
99–12, 1999–3 I.R.B. 13
99–13, 1999–5 I.R.B. 52
99–14, 1999–5 I.R.B. 56
99–15, 1999–7 I.R.B. 42
99–16, 1999–7 I.R.B. 50
99–17, 1999–7 I.R.B. 52
99–18, 1999–11 I.R.B. 7
99–19, 1999–13 I.R.B. 10
99–20, 1999–14 I.R.B. 7
99–22, 1999–15 I.R.B. 5

Treasury Decisions:
8789, 1999–3 I.R.B. 5
8791, 1999–5 I.R.B. 7
8792, 1999–7 I.R.B. 36
8793, 1999–7 I.R.B. 15
8794, 1999–7 I.R.B. 4
8795, 1999–7 I.R.B. 8
8796, 1999–4 I.R.B. 16
8797, 1999–5 I.R.B. 5
8798, 1999–12 I.R.B. 16
8799, 1999–6 I.R.B. 10
8800, 1999–4 I.R.B. 20
8801, 1999–4 I.R.B. 5
8802, 1999–4 I.R.B. 10
8803, 1999–12 I.R.B. 15
8804, 1999–12 I.R.B. 5
8805, 1999–5 I.R.B. 14
8806, 1999–6 I.R.B. 4
8807, 1999–9 I.R.B. 33
8808, 1999–10 I.R.B. 21
8809, 1999–7 I.R.B. 27
8810, 1999–7 I.R.B. 19
8811, 1999–10 I.R.B. 19
8812, 1999–8 I.R.B. 19
8813, 1999–9 I.R.B. 34
8814, 1999–9 I.R.B. 4
8815, 1999–9 I.R.B. 31
8816, 1999–8 I.R.B. 4
8817, 1999–8 I.R.B. 51

Revenue Rulings:
99–1, 1999–2 I.R.B. 4
99–2, 1999–2 I.R.B. 5
99–3, 1999–3 I.R.B. 4
99–4, 1999–4 I.R.B. 19
99–5, 1999–6 I.R.B. 8
99–6, 1999–6 I.R.B. 6
99–7, 1999–5 I.R.B. 4
99–8, 1999–6 I.R.B. 8
99–9, 1999–7 I.R.B. 14
99–10, 1999–10 I.R.B. 10
99–11, 1999–10 I.R.B. 18
99–12, 1999–11 I.R.B. 6
99–13, 1999–10 I.R.B. 4
99–14, 1999–13 I.R.B. 3
99–15, 1999–12 I.R.B. 4
99–16, 1999–13 I.R.B. 5
99–17, 1999–14 I.R.B. 4

1 A cumulative list of all revenue rulings, revenue
procedures, Treasury decisions, etc., published in
Internal Revenue Bulletins 1998–1 through 1998–52
will be found in Internal Revenue Bulletin 1999–1,
dated January 4, 1999.

April 19, 1999

26

1999–16 I.R.B.

Finding List of Current Action on
Previously Published Items1
Bulletins 1999–1 through 1999–15
Revenue Procedures:
78–10
Obsoleted by
99–12, 1999–3 I.R.B. 13
94–56
Superseded by
99–9, 1999–2 I.R.B. 17
97–23
Superseded by
99–3, 1999–1 I.R.B. 103
98–1
Superseded by
99–1, 1999–1 I.R.B. 6
98–2
Superseded by
99–2, 1999–1 I.R.B. 73
98–3
Superseded by
99–3, 1999–1 I.R.B. 103
98–4
Superseded by
99–4, 1999–1 I.R.B. 115
98–5
Superseded by
99–5, 1999–1 I.R.B. 158
98–6
Superseded by
99–6, 1999–1 I.R.B. 187
98–7
Superseded by
99–7, 1999–1 I.R.B. 226
98–8
Superseded by
99–8, 1999–1 I.R.B. 229
98–22
Modified and amplified by
99–13, 1999–5 I.R.B. 52
98–28
Obsoleted by (except as provided in section 5.02 of)
99–22, 1999–15 I.R.B. 5
98–56
Superseded by
99–3, 1999–1 I.R.B. 103
98–63
Modified by announcement
99–7, 1999–2 I.R.B. 45
Revenue Rulings:
92–19
Supplemented in part by
99–10, 1999–10 I.R.B. 10

1 A cumulative finding list for previously published

items mentioned in Internal Revenue Bulletins
1998–1 through 1998–52 will be found in Internal
Revenue Bulletin 1999–1, dated January 4, 1999.

1999–16 I.R.B.

27

April 19, 1999

Notes

April 19, 1999

28

1999–16 I.R.B.

Notes

1999–16 I.R.B.

29

April 19, 1999

Notes

April 19, 1999

30

1999–16 I.R.B.

INTERNAL REVENUE BULLETIN
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on a yearly subscription basis by the Superintendent of Documents. Current subscribers are notified by the Superintendent of
Documents when their subscriptions must be renewed.

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The contents of this weekly Bulletin are consolidated semiannually into a permanent, indexed, Cumulative Bulletin. These are
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and are not available. Persons desiring available Cumulative Bulletins, which are listed on the reverse, may purchase them from the
Superintendent of Documents.

HOW TO ORDER
Check the publications and/or subscription(s) desired on the reverse, complete the order blank, enclose the proper remittance,
detach entire page, and mail to the Superintendent of Documents, U.S. Government Printing Office, Washington, DC 20402. Please
allow two to six weeks, plus mailing time, for delivery.

WE WELCOME COMMENTS ABOUT THE
INTERNAL REVENUE BULLETIN
If you have comments concerning the format or production of the Internal Revenue Bulletin or suggestions for improving it, we
would be pleased to hear from you. You can e-mail us your suggestions or comments through the IRS Internet Home Page
(www.irs.ustreas.gov) or write to the IRS Bulletin Unit, OP:FS:FP:P:1, Room 5617, 1111 Constitution Avenue NW, Washington,
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Source: Frix Law Library, https://www.frixlaw.com/law-library/documents/agency%3Airs%3A12efdabd5d0f5370. Public record. Not legal advice.