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Bulletin No. 1999–2 January 11, 1999

Internal Revenue Bulletin 1999-2 · 2026-10-03 edition · updated 2026-10-04 · United States

Rev. Proc. 99–10, page 11. Failure to deposit federal tax; penalties. This procedure describes how a taxpayer may designate the application of its federal tax deposits for a particular return period in order to minimize the failure-to-deposit penalty under section 6656 of the Code with respect to deposits required to be made after January 18, 1999.

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▸Contents — Internal Revenue Bulletin 1999-2

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