EXEMPT ORGANIZATIONS — Internal Revenue Bulletin 1999-27

(Ann. 25) 12, 35 Exclusions-inclusions:

Charitable split-dollar insurance transac tions (Notice 36) 26, 3 Disclosure rules; summary and effective

date (Ann. 62) 25, 13 Letter rulings, etc. (RP 4) 1, 115 List of organizations classified as private

foundations (Ann. 10) 5, 63 ; (Ann. 13) 6, 20 ; (Ann. 15) 8, 78; (Ann. 19) 10, 63 ; (Ann. 20) 11, 53 ; (Ann. 22) 12, 32 ; (Ann. 23) 15, 7 ; (Ann. 27) 13, 22; (Ann. 32) 14, 20; (Ann. 48) 17, 20; (Ann. 49) 18 , 7; (Ann. 51) 19 , 6; (Ann. 54) 21, 32; (Ann. 55) 22, 34; (Ann. 61) 25, 11 Private foundations (Ann. 9) 4, 24 Regulations:

26 CFR 301.6104(d)–2 through –5, added; public disclosure of material relating to tax-exempt organizations (T.D. 8818) 17, 3 Revocations (Ann. 45) 16, 12; ( Ann. 60)

24, 53; (Ann. 63) 26, 9

Accounting period guidance (Notice 19)

16, 4 Action on Decision; court decisions in

1999–4 I.R.B. 4; correction (Ann. 17) 9, 59 Automobile owners and lessees (RP 14)

plicable to group health plans; correction (Ann. 39) 15, 10

Payments for Temporary Assistance for

(Ann. 5) 3, 16; (Ann 57) 24, 50

5, 56 Business expenses:

Lease-in / lease-out transactions (RR

Foreign sales corporations (FSCs)

grouping redeterminations under transition rule; extension of time to file (Notice 24) 20, 74 Forms:

1040NR instructions for 1998, corrected (Ann. 8) 4, 24 1042-S, request for public comments (Ann. 24) 14, 12 ; correction (Ann. 46) 16, 13 1120-FSC, Schedule P, request for comments (Notice 23) 20, 73 3115 revised (Ann. 58) 24, 51 8866 (Ann. 16) 8, 80 Individual retirement arrangements:

13, 3 Charitable remainder unitrusts (CRUTs);

special reformations; deadline extended (Notice 31) 23, 6 Charitable split-dollar insurance transac tions (Notice 36) 26, 3 Chief Counsel advice available for public

inspection (Ann. 4) 3, 15 Child support enforcement program (RP

3, 13 Commodities dealers; securities or com modities traders; procedures for making elections (RP 17) 7, 52 Continuation coverage requirements ap

Payroll deductions (Ann. 2) 2, 44 Recharacterizations and reconversions

1999–27 I.R.B. 15 July 6, 1999

INCOME TAX—Continued¶