bulletin Internal Revenue›Introduction
SECTION 1. PURPOSE
Internal Revenue Bulletin 1999-41 · 2026-10-03 edition · updated 2026-10-04 · United States
As required by § 3105 of the Internal Revenue Service Restructuring and Re
form Act of 1998, P.L. 105-206, 112 Stat. 685 (RRA 98), this revenue procedure provides procedures for Issuers (as defined in Rev. Proc. 96–16, 1996–1 C.B. 630) to request an administrative appeal to the Office of Appeals (Appeals) of a proposed adverse determination by an Employee Plans/Exempt Organizations Key District (the District) that the interest on their debt obligations (the Bond Issue) is not excludable from gross income under § 103 of the Internal Revenue Code.
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