Internal Revenue Bulletin 1999-15 (PDF rendition): IRS Revenue Procedures

Preserve advance releases and the authoritative Internal Revenue Bulletin rendition; directory timestamps are file-publication metadata, not legal effective dates. HTML bulletins begin June 2003; earlier available issues require full PDF parsing. Whole bulletin rendition: numbered items are identified below; other legal material and publisher context remain included. This is not a new standalone advance release.

INCOME TAX
Rev. Rul. 99–19, page 3.
LIFO; price indexes; department stores.The February
1999 Bureau of Labor Statistics price indexes are accepted
for use by department stores employing the retail inventory
and last-in, first-out inventory methods for valuing inventories
for tax years ended on, or with reference to, February 28,
1999.
EXEMPT ORGANIZATIONS
Announcement 99–23, page 7.
A list is given of organizations now classified as private foun-
dations.
ADMINISTRATIVE
Rev. Proc. 99–22, page 5.
Qualified mortgage bonds; mortgage credit certifi-
cates; national median gross income.Guidance is pro-
vided concerning the use of the national and area median
gross income figures by issuers of qualified mortgage
bonds and mortgage credit certificates in determining the
housing cost/income ratio described in section 143(f)(5) of
the Code. Rev. Proc. 98–28 is obsolete except as provided
in section 5.02 of this revenue procedure.
Announcement 99–34, page 8.
The Service announces an additional delay in format
changes to Form W-2 and W-3 until tax year 2001.
Announcement 99–37, page 9.
Effective immediately, all applications for extension of time
to file Forms 5500, 5500–C/R, and 5500–EZ will be auto-
matically approved if the request (Form 5558) is filed on or
before the normal due date of the return or report.
Announcement 99–38, page 9.
This document contains a notice of public hearing on pro-
posed regulations REG–105170–97, 1998–50 I.R.B. 10, re-
lating to the computation of the credit under section 41(c)
and the definition of qualified research under section 41(d).
A public hearing is scheduled for April 29, 1999.
Announcement 99–39, page 10.
This document contains corrections to T.D. 8812, 1999–8
I.R.B. 19, which was published in the Federal Register on
February 3, 1999 (64 F.R. 5160), relating to continuation
coverage requirements applicable to group health plans.
Internal Revenue
bbuulllleettiinn
Bulletin No. 1999–15
April 12, 1999
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.
Department of the Treasury
Internal Revenue Service
Finding Lists begin on page 16.
Announcement of Disbarments and Suspensions begins on page 11.
IRB 1999-15 4/7/99 12:57 PM Page 1

The Internal Revenue Bulletin is the authoritative instrument
of the Commissioner of Internal Revenue for announcing offi-
cial 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.
It is the policy of the Service to publish in the Bulletin all sub-
stantive 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 other-
wise indicated. Procedures relating solely to matters of in-
ternal management are not published; however, statements
of internal practices and procedures that affect the rights
and duties of taxpayers are published.
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.
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 pub-
lished rulings and procedures, the effect of subsequent leg-
islation, regulations, court decisions, rulings, and proce-
dures must be considered, and Service personnel and oth-
ers concerned are cautioned against reaching the same con-
clusions 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.
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 Sub-
parts. Also included in this part are Bank Secrecy Act Admin-
istrative Rulings. Bank Secrecy Act Administrative Rulings
are issued by the Department of the Treasury’s Office of the
Assistant Secretary (Enforcement).
Part IV.—Items of General Interest.
This part includes notices of proposed rulemakings, disbar-
ment and suspension lists, and announcements.
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 semi-
annual period, respectively.
Mission of the Service
Provide America’s taxpayers top quality service by help-
ing them understand and meet their tax responsibilities
and by applying the tax law with integrity and fairness to
all.
2
Introduction
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.
IRB 1999-15 4/7/99 12:57 PM Page 2

Section 25.—Interest on
Certain Home Mortgages
26 CFR 1.25–4T: Qualified mortgage credit
certificate program (temporary).
Guidance is provided for the use of the national
and area median gross income figures by issuers of
qualified mortgage bonds and mortgage credit cer-
tificates in determining the housing cost/income
ratio described in section 143(f)(5) of the Code. See
Rev. Proc. 99–22, page 5.
Section 103.—State and
Local Bonds
26 CFR 1.103–1: Interest upon obligations of a
State, Territory, etc.
Guidance is provided for the use of the national
and area median gross income figures by issuers of
qualified mortgage bonds and mortgage credit cer-
tificates in determining the housing cost/income
ratio described in section 143(f)(5) of the Code. See
Rev. Proc. 99–22, page 5.
Section 143.—Mortgage
Revenue Bonds: Qualified
Mortgage Bond and Qualified
Veterans’ Mortgage Bond
26 CFR 6a.103A–2: Qualified mortgage bond.
Guidance is provided for the use of the national
and area median gross income figures by issuers of
qualified mortgage bonds and mortgage credit cer-
tificates in determining the housing cost/income
ratio described in section 143(f)(5) of the Code. See
Rev. Proc. 99–22, page 5.
Section 472.—Last-in, First-out
Inventories
26 CFR 1.472–1: Last-in, first-out inventories.
LIFO; price indexes; department
stores.The February 1999 Bureau of
Labor Statistics price indexes are ac-
cepted for use by department stores em-
ploying the retail inventory and last-in,
first-out inventory methods for valuing
inventories for tax years ended on, or with
reference to, February 28, 1999.
Rev. Rul. 99–19
The following Department Store In-
ventory Price Indexes for February 1999
were issued by the Bureau of Labor Sta-
tistics. The indexes are accepted by the
Internal Revenue Service, under § 1.472–
1(k) of the Income Tax Regulations and
Rev. Proc. 86–46, 1986–2 C.B. 739, for
appropriate application to inventories of
department stores employing the retail
inventory and last-in, first-out inventory
methods for tax years ended on, or with
reference to, February 28, 1999.
The Department Store Inventory Price
Indexes are prepared on a national basis
and include (a) 23 major groups of de-
partments, (b) three special combinations
of the major groups - soft goods, durable
goods, and miscellaneous goods, and (c)
a store total, which covers all depart-
ments, including some not listed sepa-
rately, except for the following: candy,
food, liquor, tobacco, and contract de-
partments.
1999–15 I.R.B.3April 12, 1999
Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
BUREAU OF LABOR STATISTICS, DEPARTMENT STORE
INVENTORY PRICE INDEXES BY DEPARTMENT GROUPS
(January 1941 = 100, unless otherwise noted)
Percent Change
Feb.Feb.from Feb.1998
Groups1998 1999 to Feb. 1999
1
1. Piece Goods . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .535.8496.2–7.4
2. Domestics and Draperies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .639.3643.10.6
3. Women’s and Children’s Shoes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .656.9632.3–3.7
4. Men’s Shoes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .886.5889.80.4
5. Infants’ Wear . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .612.6619.61.1
6. Women’s Underwear . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .565.2565.80.1
7. Women’s Hosiery . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .308.1320.0 3.9
8. Women’s and Girls’ Accessories . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .548.2549.60.3
9. Women’s Outerwear and Girls’ Wear . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .408.9380.3–7.0
10. Men’s Clothing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .624.0617.4–1.1
11. Men’s Furnishings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .590.4592.20.3
12. Boys’ Clothing and Furnishings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .499.3478.3–4.2
13. Jewelry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .1001.0983.3–1.8
14. Notions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .802.0741.9–7.5
15. Toilet Articles and Drugs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .926.5951.62.7
16. Furniture and Bedding . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .668.3679.21.6
17. Floor Coverings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .583.7602.73.3
18. Housewares . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .810.3808.2–0.3
19. Major Appliances . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .242.0233.8–3.4
20. Radio and Television . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .73.669.0–6.3
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BUREAU OF LABOR STATISTICS, DEPARTMENT STORE
INVENTORY PRICE INDEXES BY DEPARTMENT GROUPS (Continued)
(January 1941 = 100, unless otherwise noted)
Percent Change
Feb.Feb.from Feb.1998
Groups1998 1999 to Feb. 1999
1
21. Recreation and Education
2
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .107.7100.1–7.1
22. Home Improvements
2
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .134.0129.8–3.1
23. Auto Accessories
2
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .107.7107.70.0
Groups 1 – 15: Soft Goods . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .601.1590.3–1.8
Groups 16 – 20: Durable Goods . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .462.4455.6–1.5
Groups 21 – 23: Misc. Goods
2
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .111.0105.5–5.0
Store Total
3
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .552.3540.7–2.1
1
Absence of a minus sign before percentage change in this column signifies price increase.
2
Indexes on a January 1986=100 base.
3
The store total index covers all departments, including some not listed separately, except for the following: candy, food, liquor, tobacco, and contract departments.
April 12, 199941999–15 I.R.B.
DRAFTING INFORMATION
The principal author of this revenue
ruling is Richard C. Farley, Jr. of the Of-
fice of Assistant Chief Counsel (Income
Tax and Accounting). For further infor-
mation regarding this revenue ruling, con-
tact Mr. Farley on (202) 622-4970 (not a
toll-free call).
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1999–15 I.R.B.5April 12, 1999
26 CFR 601.201: Rulings and determination
letters.
(Also Part I, sections 25, 103, 143; 1.25–4T,
1.103–1, 6a.103A–2.)
Rev. Proc. 99–22
SECTION 1. PURPOSE
This revenue procedure provides guid-
ance concerning the United States and
area median gross income figures that are
to be used by issuers of qualified mort-
gage bonds, as defined in § 143(a) of the
Internal Revenue Code, and issuers of
mortgage credit certificates, as defined in
§ 25(c), in computing the housing cost/in-
come ratio described in § 143(f)(5).
SECTION 2. BACKGROUND
.01 Section 103(a) provides that, except
as provided in § 103(b), gross income
does not include interest on any state or
local bond. Section 103(b)(1) provides
that § 103(a) shall not apply to any private
activity bond that is not a “qualified
bond” within the meaning of § 141. Sec-
tion 141(e) provides that the term “quali-
fied bond” includes any private activity
bond that (1) is a qualified mortgage
bond, (2) meets the volume cap require-
ments under § 146, and (3) meets the ap-
plicable requirements under § 147.
.02 Section 143(a)(1) provides that the
term “qualified mortgage bond” means a
bond that is issued as part of a “qualified
mortgage issue”. Section 143(a)(2)(A)
provides that the term “qualified mort-
gage issue” means an issue of one or more
bonds by a state or political subdivision
thereof, but only if (i) all proceeds of the
issue (exclusive of issuance costs and a
reasonably required reserve) are to be
used to finance owner-occupied resi-
dences; (ii) the issue meets the require-
ments of subsections (c),(d),(e),(f),(g),
(h),(i), and (m)(7) of § 143; (iii) the issue
does not meet the private business tests of
paragraphs (1) and (2) of § 141(b); and
(iv) with respect to amounts received
more than 10 years after the date of is-
suance, repayments of $250,000 or more
of principal on financing provided by the
issue are used not later than the close of
the first semi-annual period beginning
after the date the prepayment (or com-
plete repayment) is received to redeem
bonds that are part of the issue.
.03 Section 143(f) imposes eligibility
requirements concerning the maximum
income of mortgagors for whom financ-
ing may be provided by qualified mort-
gage bonds. Section 25(c)(2)(A)(iii)(IV)
provides that recipients of mortgage
credit certificates must meet the income
requirements of § 143(f). Generally,
under §§ 143(f)(1) and 25(c)(2)(A)-
(iii)(IV), these income requirements are
met only if all owner-financing under a
qualified mortgage bond and all certified
indebtedness amounts under a mortgage
credit certificate program are provided to
mortgagors whose family income is 115
percent or less of the applicable median
family income. Under § 143(f)(6), the in-
come limitation is reduced to 100 percent
of the applicable median family income if
there are fewer than three individuals in
the family of the mortgagor.
.04 Section 143(f)(4) provides that the
term “applicable median family income”
means the greater of (A) the area median
gross income for the area in which the
residence is located or (B) the statewide
median gross income for the state in
which the residence is located.
.05 Section 143(f)(5) provides for an
upward adjustment of the income limita-
tions in certain high housing cost areas.
Under § 143(f)(5)(C), a high housing cost
area is a statistical area for which the
housing cost/income ratio is greater than
1.2. The housing cost/income ratio is de-
termined under § 143(f)(5)(D) by divid-
ing (a) the applicable housing price ratio
by (b) the ratio that the area median gross
income bears to the median gross income
for the United States. The applicable
housing price ratio is the new housing
price ratio (new housing average pur-
chase price for the area divided by the
new housing average purchase price for
the United States) or the existing housing
price ratio (existing housing average area
purchase price divided by the existing
housing average purchase price for the
United States), whichever results in the
housing cost/income ratio being closer to
1. This income adjustment applies only
to bonds issued and nonissued bond
amounts elected after December 31,
1988.
.06 The Department of Housing and
Urban Development (HUD) has com-
puted the median gross income for the
United States, the states, and statistical
areas within the states. The income infor-
mation was released to the HUD regional
offices on January 27, 1999, and may be
obtained by calling the HUD reference
service at 1-800-245-2691. The income
information is also available at HUD’s
World Wide Web site, which provides a
menu from which you may select the year
and type of data of interest ((http://
huduser.org/data/factors.html). The Inter-
nal Revenue Service annually publishes
only the median gross income for the
United States.
.07 The most recent nationwide aver-
age purchase prices and average area pur-
chase price safe harbor limitations were
published on September 6, 1994, in Rev.
Proc. 94–55, 1994–2 C.B. 716.
SECTION 3. APPLICATION
.01 When computing the housing
cost/income ratio under § 143(f)(5), is-
suers of qualified mortgage bonds and
mortgage credit certificates must use
$47,800 as the median gross income for
the United States. See section 2.06 of this
revenue procedure.
.02 When computing the housing
cost/income ratio under § 143(f)(5), is-
suers of qualified mortgage bonds and
mortgage credit certificates must use the
area median gross income figures re-
leased by HUD on January 27, 1999. See
section 2.06 of this revenue procedure.
SECTION 4. EFFECT ON OTHER
REVENUE PROCEDURES
.01 Rev. Proc. 98–28, 1998–15 I.R.B.
14, is obsolete except as provided in sec-
tion 5.02 of this revenue procedure.
.02 This revenue procedure does not af-
fect the effective date provisions of Rev.
Rul. 86–124, 1986–2 C.B. 27. Those ef-
fective date provisions will remain opera-
tive at least until the Service publishes a
new revenue ruling that conforms the ap-
proach to effective dates set forth in Rev.
Rul. 86–124 to the general approach
taken in this revenue procedure.
Part III. Administrative, Procedural, and Miscellaneous
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SECTION 5. EFFECTIVE DATES
.01 Issuers must use the United States
and area median gross income figures
specified in section 3 of this revenue pro-
cedure for commitments to provide fi-
nancing that are made, or (if the purchase
precedes the financing commitment) for
residences that are purchased, in the pe-
riod that begins on January 27, 1999, and
ends on the date when these United States
and area median gross income figures are
rendered obsolete by a new revenue pro-
cedure.
.02 Notwithstanding section 5.01 of
this revenue procedure, issuers may con-
tinue to rely on the United States and area
median gross income figures specified in
Rev. Proc. 98-28 with respect to bonds
originally sold and nonissued bond
amounts elected not later than May 12,
1999, if the commitments or purchases
described in section 5.01 are made not
later than July 12, 1999.
DRAFTING INFORMATION
The principal author of this revenue
procedure is Patricia M. Monahan of the
Office of Assistant Chief Counsel (Finan-
cial Institutions and Products). For fur-
ther information regarding this revenue
procedure contact Ms. Monahan at (202)
622-4431 (not a toll-free call).
April 12, 199961999–15 I.R.B.
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1999–15 I.R.B.7April 12, 1999
Part IV. Items of General Interest
Foundations Status of Certain
Organizations
Announcement 99–23
The following organizations have
failed to establish or have been unable to
maintain their status as public charities or
as operating foundations. Accordingly,
grantors and contributors may not, after
this date, rely on previous rulings or des-
ignations in the Cumulative List of Orga-
nizations (Publication 78), or on the pre-
sumption arising from the filing of notices
under section 508(b) of the Code. This
listing does notindicate that the organiza-
tions have lost their status as organiza-
tions described in section 501(c)(3), eligi-
ble to receive deductible contributions.
Former Public Charities.The following
organizations (which have been treated as
organizations that are not private founda-
tions described in section 509(a) of the
Code) are now classified as private foun-
dations:
Adult and Children Transitional Shelter,
Denver, CO
Al Simon Center for Telecommunication
Law, Inc., San Diego, CA
Amelia Lighthouse & Museum Inc.,
Fernandina Beach, FL
American Atheist Veterans Inc.,
Escondido, CA
American Friends of Yeshivat Eretz
Hatzvi TR, Brooklyn, NY
Barberton Moose Charity and
Scholarship Fund Inc., Piqua, OH
Benton Park Arts Council, St. Louis, MO
Calvin Browns Alcohol & Drug-Free
Living Centers, Pasadena, CA
Children’s Education Fund, Inc.,
Lincolndale, NY
Cuban Humanitarian Assistance Society,
Inc., Dade County, FL
Dreams for Kids Inc., Chicago, IL
Faith House of America, Buffalo, NY
Gleasons Athletic Club, Inc., Brooklyn,
NY
House of Coverance, Markham, IL
International Foundation, Broken Arrow,
OK
Institute Paso Del Norte, El Paso, TX
Jeanette Lyons Surina Scholarship Fund,
Inc., Greenwood, IN
Let It Shine Center for the Learning
Impaired, West Linn, OR
Lewis IDA Community Development
Corporation, Lowville, NY
Magical Helping Hands, Inc., Brockton,
MA
Metropolitan Entertainment, Sterling
Heights, MI
Music and Living, Inc., New York, NY
Nagis Dutt Memorial Care Fdn., Ann
Arbor, MI
Oasis Mission Incorporated, Radcliff, KY
Ohio Elks Charitable Trust, Marysville,
OH
Praise Mountain Ministry, Inc., Conyers,
GA
Preston Road Literacy Society, Dallas,
TX
Prince Hall African Lodge Urban
Renewal Corporation, Newark, NJ
Reef USA Inc., Florham, NJ
Robinson Tennis Academy, Howell, MI
Rocky Mountain Community
Development Inc., Stillwell, OK
Siskiyou Institute, Etna, CA
Southern Tier West Development Fnd.,
Salamanca, NY
The Spruell Community Learning Center,
Compton, CA
Studio E Repertory Inc., New York, NY
Texas Society of Certified Public
Accountants Peer Assistance
Foundation, Inc., Dallas, TX
Voices of Hope, Greenville, SC
Waianae Coast Coalition for Human
Services, Waianae, HI
William C Pryor Portrait Trust Fund,
Washington, DC
Williams Foundation, Houston, TX
Williamsburg Court HDFC, Brooklyn,
NY
Williamsburg Fire Department Auxiliary
Inc., Williamsburg, IN
Williamsburg Heights Community Block
Club Association Inc., Milwaukee, WI
Willowtree Counseling Center Inc.,
Phoenix, AZ
Wilson House Inc., Bartow, FL
Wimbly Club Inc., Jacksonville Beach,
FL
Win, Baltimore, MD
Win-Good Sand Island Association,
Winona, MN
Window Rock Unified School District 8
Foundation Inc., Fort Defiance, AZ
Wings for Christ Inc., Beach Grove, IN
Wings of Freedom, Edmonds, WA
Wings Through TLC Inc., Crockett, TX
Winnebago Veterans Association Inc.,
Winnebago, NE
Winnies Nursery School Inc., Cleveland,
OH
Wintergreen House Inc., Lutherville, MD
Wiregrass Community Outreach, Dothan,
AL
Wisconsin Masonic Soccer Foundation
Inc., Dousman, WI
Wishes are Horses, Loveland, CO
Wishing Well Foundation Inc.,
Louisville, KY
With in Reach Kids Inc., Moorestown,
NJ
Wolf River Pipes and Drums Inc.,
Byhalia, MS
Wolverine State Community
Development Corporation, Flint, MI
Womans Club of Warren Educational
Scholarship & Historical Preservation
Group, Warren, PA
Women Changing the World, Lowell, IN
Women Executives in Business,
Mankato, MN
Womenfirst Inc., Paterson, NJ
Womens Implant Foundation, Dallas,
TX
Womens Media Project, Austin, TX
Womens Opportunity Network, So
Portland, ME
Womens Outreach Inc., Goldsboro, NC
Womens Self-Defense League Inc.,
Rutherfordton, NC
Womens Task Force Inc., Greenville, SC
Woodbin 2 Project, Cary, NC
Woodburn Inc., Cincinnati, OH
Woodcrest Foundation Inc., Syosset, NY
Woodruff Mountain Foundation Inc.,
Great Barrington, MA
Woodson County Follies Community
Theatre Corporation Inc., Yates Center,
KS
Word of Grace International Ministries
Inc., Delray Beach, FL
Word of Truth Community Housing
Association, Detroit, MI
Wordcraft Circle of Native Writers,
Fairfax, VA
Working Families Inc., Raleigh, NC
Workplace Institute, Tacoma, WA
World Ambassadors Ltd., Coralville, IA
World Childrens Foundation Inc., New
Orleans, LA
World Class, Maryville, TN
World Class Foundation, Normal, IL
World Class Partnership, Columbia, SC
IRB 1999-15 4/7/99 12:57 PM Page 7

April 12, 199981999–15 I.R.B.
Format Changes to Forms W-2 and W-3 Postponed Until Tax Year 2001
Announcement 99–34
BackgroundIn Announcement 98–55, 1998–26 I.R.B. 41, the IRS asked for comments on proposed format changes to
Form W-2, Wage and Tax Statement, and Form W-3, Transmittal of Wage and Tax Statements. These
changes were proposed for the 1999 forms to be filed in 2000.
In Announcement 98–84, 1998–38 I.R.B. 30, the IRS postponed making major format changes to Forms
W-2 and W-3 until the 2000 forms to be filed in 2001.
Changes PostponedBased on concerns expressed by industry representatives and others, the IRS is again postponing major
Until Tax Year 2001format changes to Forms W-2 and W-3. The IRS intends to make format changes similar to those first pro-
posed in Announcement 98–55 to the 2001 forms to be filed in 2002.
World Congregational Fellowship Church
of Somers, Somers, CT
World Evangelical Mission Team of New
England Inc., Mattapan, MA
World Interdependence Fund of New
Mexico, Santa Fe, NM
World Mission Mobilization Center Inc.,
Yoakum, TX
World of Learning Inc., Austin, TX
World Peace Foundation Inc., Tampa, FL
World Refuge Charity Inc., St.
Petersburg, FL
World Salmonid Research Institute Inc.,
Nederland, CO
World Sports Mission of America,
Huntington Beach, CA
World Telugu Federation, West
Bloomfield, MI
World View Foundation Inc., Boston,
MA
World Vision Mission Town, Cerritos,
CA
Worldaid Foundation Inc., Orlando, FL
Wounded Eagles, Richardson, TX
Wray Cultural Enrichment Council,
Wray, CO
Writers Inc., Lawrence, KS
Writers Room of Boston Inc., Boston,
MA
Writings on the Wall Inc., San Anselmo,
CA
WXRT-WSCR Foundation, Chicago, IL
Wyoming Farmers Union Community
Services Incorporated, Pine Bluffs,
WY
Wyoming Observer Inc., Laramie, WY
Wyoming State AIB Committee, Casper,
WY
X-Treme Football Club Inc., Powell, OH
Xilin Childrens Foundation for Chinese
Education, Roselle, IL
Y & E Foundation, Yakima, WA
Y E S Kids Inc., Sarasota, FL
Yachad-Immanuel Ministry Inc.,
Bradenton, FL
Yakima Gateway Tower Foundation,
Yakima, WA
Yellowstone Project to Promote
Tolerance, Billings, MT
Yerakas Society of Greater New England
Inc., Peabody, MA
Yes Lord Ministries Inc., Indianapolis, IN
Yeshiva Hayisodos Inc., New York, NY
Yonkers Beautification Conservancy Inc.,
Yonkers, NY
Yonkers Job Development Corp.,
Yonkers, NY
York Skating Rink Inc., York, ME
Young Ambassador Center, Chicago
Heights, IL
Young Artists Inc., N. Myrtle Beach, SC
Young Blacks Making a Difference
Foundation, Stafford, TX
Young Leaders Academy of Baton
Rouge, Baton Rouge, LA
Young Leaders Council Inc., Nashville,
TN
Young Peoples Marketing Society Inc.,
Denver, CO
Younger Family Home & Study Center
Inc., Lees Summit, MO
Youth Achievers U S A Inc., Landover,
MD
Youth Alternative for Christ Inc.,
Springfield, NJ
Youth Awareness Program Inc., Tulsa, OK
Youth Challenge International Inc.,
Winston Salem, NC
Youth Courts of the Capital District Inc.,
Latham, NY
Youth Encouragement Systems, Linden,
MI
Youth Entrepreneur Program Inc.,
Columbus, OH
Youth Forever, Long Lake, MN
Youth Job Training Center of Slaton
Lubbock, Lubbock, TX
Youth Leadership Council, Houston, TX
Youth Medical Home Inc., New Orleans,
LA
Youth Services America Corp., Elliccott
City, MD
Youth Today Leaders Tomorrow Inc.,
Golden Valley, MN
Youth Unlimited Inc., Fort Collins, CO
Youth Vision Inc., Miami Beach, FL
Youth with a Mission-Philadelphia Inc.,
Essington, PA
Youth with a Mission Salt Lake City,
Ogden, UT
Youthserveusa, Washington, DC
Zainabia Islamic Society, Fontana, CA
Zato-Durami Water Project Inc.,
Amherst, MA
Zion Community Empowerment Center
Inc., College Park, GA
Zion Ministries Inc., Terre Haute, IN
Zook Community Club Inc., Larned, KS
If an organization listed above submits
information that warrants the renewal of
its classification as a public charity or as a
private operating foundation, the Internal
Revenue Service will issue a ruling or de-
termination letter with the revised classi-
fication as to foundation status. Grantors
and contributors may thereafter rely upon
such ruling or determination letter as pro-
vided in section 1.509(a)–7 of the Income
Tax Regulations. It is not the practice of
the Service to announce such revised clas-
sification of foundation status in the Inter-
nal Revenue Bulletin.
IRB 1999-15 4/7/99 12:57 PM Page 8

The IRS will announce and request comments on proposed changes to the 2001 Forms W-2 and W-3 by
early 2000.
2000 Forms W-2The 2000 Forms W-2 and W-3 will remain the same size and retain the same format as the 1999 forms. The
and W-3forms may, however, be revised to reflect changes in the law or to allow for the reporting of additional items
in box 13.
1999–15 I.R.B.9April 12, 1999
Automatic Extension of Time To
File Certain Employee Plan
Returns (Forms 5500, 5500-
C/R, and 5500-EZ)
Announcement 99–37
Effective immediately, all applications
for extension of time to file Forms 5500,
5500-C/R, and 5500-EZ will be automati-
cally approved if the request (Form 5558)
is filed on or before the normal due date
of the return or report. The Form 5558,
Application for Extension of Time To File
Certain Employee Plan Returns, must be
properly completed and signed in order
for the filer to receive an automatic ap-
proval of up to 2-1/2 months.
Because the extension is automatically
approved, the IRS will no longer return
approved copies of Form 5558 to the filer
to be filed with the return. Instead, filers
will be required to attach a photocopy of
the completed and signed Form 5558 to
the return or report.
This change in procedure does not
apply to filers of Form 5330, Return of
Excise Taxes Related to Employee Bene-
fit Plans. Applications for extension of
time to file Form 5330 will continue to be
returned to the applicant as approved or
not approved.
These new procedures are reflected in
the instructions for the March 1999 revi-
sion of Form 5558. The form is now
available at the IRS’s Internet Web Site.
You can also get copies of Form 5558
from the IRS Distribution Centers when it
becomes available in early May 1999.
Request by —Number or Address
Telephone1-800-TAX FORM
(1-800-829-3676)
Personal computer:
World Wide Webwww.irs.ustreas.gov
File Transfer Protocolftp.irs.ustreas.gov
Telnetiris.irs.ustreas.gov
Direct Dial (by modem)703-321-8020
Credit for Increasing Research
Activities; Hearing
Announcement 99–38
AGENCY: Internal Revenue Service
(IRS), Treasury.
ACTION: Notice of public hearing on
proposed rulemaking.
SUMMARY: This document contains a
notice of a public hearing on proposed
regulations relating to the computation of
the credit under section 41(c) and the def-
inition of qualified research under section
41(d).
DATES: The public hearing is being held
on Thursday, April 29, 1999, at 10 a.m.
The IRS must receive outlines of topics to
be discussed at the hearing by April 15,
1999.
ADDRESSES: The public hearing is
being held in room 2615, Internal Rev-
enue Building, 1111 Constitution Av-
enue, NW, Washington, DC. Due to
building security procedures, visitors
must enter at the 10th Street entrance, lo-
cated between Constitution and Pennsyl-
vania Avenues, NW. In addition, all visi-
tors must present photo identification to
enter the building.
Mail outlines to: CC:DOM:CORP:R
(REG–105170–97), room 5226, Internal
Revenue Service, POB 7604, Ben
Franklin Station, Washington, DC 20044.
Hand deliver outlines Monday through
Friday between the hours of 8 a.m. and 5
p.m. to: CC:DOM:CORP:R (REG–
105170–97), Courier’s Desk, Internal
Revenue Service, 1111 Constitution Av-
enue, NW, Washington, DC. Submit out-
lines electronically via the Internet by se-
lecting the “Tax Regs” option on the IRS
Home Page, or by submitting them di-
rectly to the IRS Internet site at:http://
www.irs.ustreas.gov/ prod/tax_regs/com-
ments.html.
FOR FURTHER INFORMATION CON-
TACT: Concerning submissions of com-
ments, the hearing, and/or to be placed on
the building access list to attend the hear-
ing Guy Traynor, (202) 622-7180 (not a
toll free number).
IRB 1999-15 4/7/99 12:57 PM Page 9

SUPPLEMENTARY INFORMATION:
The subject of the public hearing is
proposed regulations (REG-105170-97)
that were published in the Federal Regis-
ter on December 2, 1998 (63 F.R. 66503
[1998–50 IRB 10 (see §601.601(d)(2)]).
The rules of 26 CFR 601.601(a)(3)
apply to the hearing.
Persons who have submitted written
comments and wish to present oral com-
ments at the hearing, must submit an out-
line of the topics to be discussed and the
amount of time to be devoted to each topic
(signed original and eight (8) copies) by
April 15, 1999.
A period of 10 minutes is allotted to
each person for presenting oral comments.
After the deadline for receiving outlines
has passed, the IRS will prepare an agenda
containing the schedule of speakers.
Copies of the agenda will be made avail-
able, free of charge, at the hearing.
Because of access restrictions, the IRS
will not admit visitors beyond the immedi-
ate entrance area more than 15 minutes be-
fore the hearing starts. For information
about having your name placed on the
building access list to attend the hearing,
see the “FOR FURTHER INFORMATION
CONTACT” section of this document.
Cynthia E. Grigsby,
Chief, Regulations Unit,
Assistant Chief Counsel (Corporate).
(Filed by the Office of the Federal Register on
March 24, 1999, 8:45 a.m., and published in the
issue of the Federal Register for March 25, 1999, 64
F.R. 14412)
Continuation Coverage
Requirements Applicable
to Group Health Plans;
Correction
Announcement 99–39
AGENCY: Internal Revenue Service
(IRS), Treasury
ACTION: Correction to final regulations.
SUMMARY: This document contains
corrections to Treasury Decision 8812,
1999–8 I.R.B. 19, which was published in
the Federal Registeron Wednesday,
February 3, 1999 (64 F.R. 5160), relating
to continuation coverage requirements ap-
plicable to group health plans.
DATES: This correction is effective Feb-
ruary 3, 1999.
FOR FURTHER INFORMATION CON-
TACT: Yurlinda Mathis at 202-622-4695
(not a toll free call).
SUPPLEMENTAL INFORMATION:
Background
The final regulations that are subject to
these corrections are under section 4980B
of the Internal Revenue Code.
Need for Correction
As published, T.D. 8812 contains 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. 8812), which were
the subject of FR Doc. 99–1520, is cor-
rected as follows:
1. On page 5166, column 2, in the pre-
amble under the heading, “COBRA Con-
tinuation Coverage”, first full paragraph,
line 4 from the bottom of paragraph, the
language “offer for core coverage sepa-
rately.” is corrected to read “offer core
coverage separately.”
2. On page 5170, column 1, in the pre-
amble under the heading, “Paying for
COBRA Continuation Coverage”, last
paragraph in the column, line 14, the lan-
guage “beginning. Therefore, the final” is
corrected to read “beginning of the pe-
riod. Therefore, the final”.
§54.4980B–1 [Corrected]
3. On page 5174, column 1,
§54.4980B–1, paragraph (b), line 7 from
the bottom of the paragraph, the language
“rules in §§54.4980B–1 though” is cor-
rected to read “rules in §§54.4980B–1
through”.
Michael Slaughter,
Acting Chief, Regulations Unit,
Assistant Chief Counsel (Corporate).
(Filed by the Office of the Federal Register on
March 24, 1999, 8:45 a.m., and published in the
issue of the Federal Register for March 25, 1999, 64
F.R. 14382)
April 12, 1999101999–15 I.R.B.
IRB 1999-15 4/7/99 12:57 PM Page 10

1999–15 I.R.B.11April 12, 1999
NameAddressDate of Resignation
Ellis, Ronald C.Billings, MTOctober 6, 1998
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 suspen-
sion from practice before the Internal
Revenue Service, may offer his resigna-
tion 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 em-
ploying, accepting assistance from, being
employed by or sharing fees with, any en-
rolled agent who has resigned from prac-
tice before the Internal Revenue Service.
To enable attorneys, certified public ac-
countants, 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 Cu-
mulative Bulletin.
The following individual has offered
his resignation as an enrolled agent:
IRB 1999-15 4/7/99 12:57 PM Page 11

April 12, 1999121999–15 I.R.B.
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 expe-
dited proceeding is instituted, (1) has had
a license to practice as an attorney, certi-
fied public accountant, or actuary sus-
pended 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 employ-
ing, accepting assistance from, being em-
ployed by, or sharing fees with, any practi-
tioner disbarred or suspended from practice
before the Internal Revenue Service.
To enable attorneys, certified public ac-
countants, enrolled agents, and enrolled ac-
tuaries to identify practitioners under expe-
dited suspension from practice before the
Internal Revenue Service, the Director of
Practice will announce in the Internal Rev-
enue Bulletin the names and addresses of
practitioners who have been suspended
from such practice, their designation as at-
torney, certified public accountant, en-
rolled agent, or enrolled actuary, and date
or period of suspension. This announce-
ment will appear in the weekly Bulletin at
the earliest practicable date after such ac-
tion 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 sus-
pended and will be consolidated and pub-
lished in the Cumulative Bulletin.
The following individual have been
placed under suspension from practice be-
fore the Internal Revenue Service by virtue
of the expedited proceeding provisions of
the applicable regulations:
NameAddressDesignationDate of Suspension
Pierce, Steven J.Aventura, FLAttorneyIndefinite from October 15, 1998
Baker, Charles C.Monteagle, TNAttorneyIndefinite from October 15, 1998
Kantor, Stanley L.New York, NYAttorneyIndefinite from October 15, 1998
Wagner, Richard E.Spencerport, NYEnrolled AgentIndefinite from October 15, 1998
Tuohey, SeamusMontclair, NJAttorneyIndefinite from October 15, 1998
Burke, Beau E.Santa Rosa, CACPAIndefinite from October 15, 1998
Marn, Eric Y.Honolulu, HIAttorneyIndefinite from October 15, 1998
Todd, KennethTulsa, OKAttorneyIndefinite from November 4, 1998
IRB 1999-15 4/7/99 12:57 PM Page 12

1999–15 I.R.B.13April 12, 1999
NameAddressDesignationEffective Date
Shaw-Boatner, DeborahAustin, TXCPASeptember 24, 1998
Hannum, DavidPhiladelphia, PAEnrolled AgentSeptember 30, 1998
Miller, TheodoreNeshaminy Valley, PACPAFebruary 27, 1999
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 Trea-
sury, after due notice and opportunity for
hearing, is authorized to suspend or dis-
bar from practice before the Internal Rev-
enue Service any person who has vio-
lated 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 em-
ployed by, or sharing fees with, any practi-
tioner disbarred or under suspension from
practice before the Internal Revenue Ser-
vice.
To enable attorneys, certified public ac-
countants, enrolled agents, and enrolled
actuaries to identify such disbarred or sus-
pended practitioners, the Director
of Practice will announce in the Internal
Revenue Bulletin the names and ad-
dresses of practitioners who have been
suspended from such practice, their desig-
nation as attorney, certified public ac-
countant, enrolled agent, or enrolled actu-
ary, and date of disbarment or period of
suspension. This announcement will ap-
pear in the weekly Bulletin for five suc-
cessive weeks or as long as it is practica-
ble for each attorney, certified public
accountant, enrolled agent, or enrolled ac-
tuary so suspended or disbarred and will
be consolidated and published in the Cu-
mulative Bulletin.
After due notice and opportunity for
hearing before an administrative law
judge, the following individuals have
been disbarred from further practice be-
fore the Internal Revenue Service:
IRB 1999-15 4/7/99 12:57 PM Page 13

April 12, 1999141999–15 I.R.B.
NameAddressDesignationDate of Suspension
Cohn, IrvingBaltimore, MDAttorneySeptember 4, 1998 to September 3, 2000
Hwang, Catherine T.Livingston, NJCPAOctober 1, 1998 to September 30, 1999
Bratek, RonaldN. Brunswick, NJCPAOctober 5, 1998 to July 4, 2000
Walker, Frank O.Bay City, TXCPAOctober 5, 1998 to April 4, 2001
Ng, Peter J.Monticello, NYAttorneyOctober 5, 1998 to May 4, 2002
Sopkovich, CarolGirard, OHAttorneyOctober 5, 1998 to October 4, 2001
Kappler, John E.Evansville, INCPAOctober 8, 1998 to October 7, 1999
Sarcia, Jerry J.Libertyville, ILCPAOctober 30, 1998 to August 29, 2002
Spey, Gregory E.Youngstown, OHCPANovember 1, 1998 to April 30, 2001
Jacobson, KennethJacksonville, FLCPANovember 9, 1998 to November 8, 2000
Lopshire, LarryWhiteland, INCPADecember 2, 1998 to December 1, 1999
Lederer, Christine L.Somers, CTAttorneyDecember 7, 1998 to December 6, 2001
Kieffer, Richard D.Olney, ILCPADecember 15, 1998 to December 14, 1999
Cleaver Jr., Thomas E.Severna Park, MDEnrolled AgentDecember 23, 1998 to June 22, 2002
Trent, Douglas I.Allen, TXCPAJanuary 1, 1999 to December 31, 1999
Winters, John E. Bayonne, NJCPAJanuary 1, 1999 to September 30, 1999
Todd Jr., Emory S.Chester SpringsCPAJanuary 15, 1999 to July 14, 1999
Hawkins, William M.Indianapolis, INAttorneyFebruary 1, 1999 to January 31, 2002
Gimbal, PeterUnion City, NJCPAApril 1, 1999 to September 30, 2000
Ryan, Thomas J.Danbury, CTAttorneyMay 1, 1999 to October 30, 2000
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 ac-
countant, enrolled agent, or enrolled ac-
tuary, in order to avoid the institution or
conclusion of a proceeding for his disbar-
ment or suspension from practice before
the Internal Revenue Service, may offer
his consent to suspension from such prac-
tice. The Director of Practice, in his dis-
cretion, may suspend an attorney, certi-
fied 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 em-
ploying, accepting assistance from, being
employed by, or sharing fees with any
practitioner disbarred or suspended from
practice before the Internal Revenue Ser-
vice.
To enable attorneys, certified public ac-
countants, 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 ad-
dresses of practitioners who have been
suspended from such practice, their desig-
nation as attorney, certified public ac-
countant, enrolled agent, or enrolled actu-
ary, 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 ap-
pear in the weekly Bulletins for five suc-
cessive weeks or for as many weeks as is
practicable for each attorney, certified
public accountant, enrolled agent, or en-
rolled actuary so suspended and will be
consolidated and published in the Cumu-
lative Bulletin.
The following individuals have been
placed under consent suspension from
practice before the Internal Revenue Ser-
vice:
IRB 1999-15 4/7/99 12:57 PM Page 14

1999–15 I.R.B.15April 12, 1999
Revenue rulings and revenue procedures
(hereinafter referred to as “rulings”)
that have an effect on previous rulings
use the following defined terms to de-
scribe the effect:
Amplified describes a situation where
no change is being made in a prior pub-
lished 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 confu-
sion. It is not used where a position in a
prior ruling is being changed.
Distinguisheddescribes a situation
where a ruling mentions a previously
published ruling and points out an essen-
tial 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 pub-
lished ruling that is not considered deter-
minative with respect to future transac-
tions. 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 sub-
stance has been included in regulations
subsequently adopted.
Revoked describes situations where the
position in the previously published rul-
ing 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 pe-
riod 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 pub-
lished 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 super-
seded.
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 pub-
lished 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
The following abbreviations in current use and for-
merly 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.
E.O.—Executive Order.
ER—Employer.
ERISA—Employee Retirement Income Security Act.
EX—Executor.
F—Fiduciary.
FC—Foreign Country.
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.
GE—Grantee.
GP—General Partner.
GR—Grantor.
IC—Insurance Company.
I.R.B.—Internal Revenue Bulletin.
LE—Lessee.
LP—Limited Partner.
LR—Lessor.
M—Minor.
Nonacq.—Nonacquiescence.
O—Organization.
P—Parent Corporation.
PHC—Personal Holding Company.
PO—Possession of the U.S.
PR—Partner.
PRS—Partnership.
PTE—Prohibited Transaction Exemption.
Pub. L.—Public Law.
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.
T.C.—Tax Court.
T.D.—Treasury Decision.
TFE—Transferee.
TFR—Transferor.
T.I.R.—Technical Information Release.
TP—Taxpayer.
TR—Trust.
TT—Trustee.
U.S.C.—United States Code.
X—Corporation.
Y—Corporation.
Z—Corporation.
Definition of Terms
IRB 1999-15 4/7/99 12:57 PM Page 15

April 12, 1999161999–15 I.R.B.
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.
Numerical Finding List
1
Bulletins 1999–1 through 1999–14
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. 22
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
99–24, 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. 23
99–28, 1999–13 I.R.B. 26
99–29, 1999–13 I.R.B. 26
99–30, 1999–13 I.R.B. 27
99–31, 1999–13 I.R.B. 27
99–32, 1999–14 I.R.B.20
99–33, 1999–14 I.R.B. 21
99–35, 1999–14 I.R.B. 22
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
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
Proposed Regulations—Continued
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. 14
REG–119192–98, 1999–11 I.R.B. 45
REG–121865–98, 1999–8 I.R.B.63
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
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
99–18, 1999–14 I.R.B. 3
Treasury Decisions:
8789, 1999–3 I.R.B. 5
8791, 1999–5 I.R.B. 7
8792, 1999–7 I.R.B.36
Treasury Decisions—Continued
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
IRB 1999-15 4/7/99 12:57 PM Page 16

1999–15 I.R.B.17April 12, 1999
Finding List of Current Action on
Previously Published Items
1
Bulletins 1999–1 through 1999–14
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
98–56
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.
IRB 1999-15 4/7/99 12:57 PM Page 17

Notes
April 12, 1999181999–15 I.R.B.
IRB 1999-15 4/7/99 12:57 PM Page 18

IRB 1999-15 4/7/99 12:57 PM Page 19

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IRB 1999-15 4/7/99 12:57 PM Page 20