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Internal Revenue Bulletin 1999-32 · 2026-10-03 edition · updated 2026-10-04 · United States

Announcement 99–77, page 243. The Service announces three actions as a result of the Ninth Circuit’s opinion in Boyd Gaming Corporation v. Commissioner. The Service (1) acquiesces in the opinion, (2) withdraws proposed training materials relating primarily to the application of section 119 of the Code to employerprovided meals in the hospitality industry, and (3) terminates the settlement initiative related to this issue. The Action on Decision memorandum is included in this announcement.

Finding Lists begin on page ii. Actions Relating to Court Decisions begins on page 234.

Department of the Treasury Internal Revenue Service

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▸Contents — Internal Revenue Bulletin 1999-32

Internal Revenue Bulletin 1999-32

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