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Internal Revenue Bulletin 1999-23 · 2026-10-03 edition · updated 2026-10-04 · United States

Rev. Proc. 99–27, page 7. Insurance companies; modified endowment contracts; uniform closing agreement. This revenue procedure provides procedures by which an issuer may remedy an inadvertent non-egregious failure to comply with the modified endowment contract rules under section 7702A of the Code.

REG–105312–98, page 14. Proposed regulations under section 6045 of the Code relate to reporting payments of gross proceeds to attorneys. A public hearing is scheduled for September 22, 1999.

Finding Lists begin on page 25.

Department of the Treasury Internal Revenue Service

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▸Contents — Internal Revenue Bulletin 1999-23
Internal Revenue Bulletin 1999-23

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