PART III. PROCESSING DETERMINATION LETTER REQUESTS

SECTION 2. CHANGES

Internal Revenue Bulletin 1999-1 · 2026-10-03 edition · updated 2026-10-04 · United States

.01 Fee schedule. No adjustments have been made to the fees.

.02 New categories. The provisions of Rev. Proc. 98–59, 1998–50 I.R.B. 8, relating to the user fees applicable to the establishment of Roth IRAs and dual-purpose IRAs have been incorporated herein.

.03 Method of Payment. Section 9.01 has been changed to reflect that checks or money orders may now be payable to the United States Treasury.

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▸Contents — Internal Revenue Bulletin 1999-1

Internal Revenue Bulletin 1999-1

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