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INCOME TAX

Internal Revenue Bulletin 1999-9 · 2026-10-03 edition · updated 2026-10-04 · United States

T.D. 8807, page 33. REG–115433–98, page 54. Temporary and final regulations relate to timely mailing treated as timely filing and paying under section 7502 of the Code.

T.D. 8813, page 34. Final regulations under section 7701 of the Code provide guidance regarding the definition of a trust as a United States person (domestic trust) or a foreign trust.

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▸Contents — Internal Revenue Bulletin 1999-9

Internal Revenue Bulletin 1999-9

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