Bulletin No. 1999–42 — Internal Revenue Bulletin 1999-42

Rev. Proc. 99–37, page 517. Insurance companies; discounting estimated salvage recoverable. The salvage discount factors are set forth for the 1999 accident year. These factors will be used for computing estimated salvage recoverable under section 832 of the Code.

Announcement 99–95, page 520. The Service has determined that October 1, 1999, is not a “cut-off” date and 1999 is not a “cut-off” year for the Medical Savings Accounts (MSAs) pilot project.

Announcement 99–98, page 520. This announcement informs taxpayers about Appeals Customer Service Representatives by listing their duties, office locations, and telephone numbers.

Announcement 99–100, page 522. This document contains corrections to T.D. 8825, 1999–28 I.R.B. 19, relating to limitations on net operating loss carryovers and certain built-in losses following an ownership change of a corporation.

Actions Relating to Court Decisions is on the page following the Introduction. Finding Lists begin on page ii.

Department of the Treasury Internal Revenue Service