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ESTATE TAX

Internal Revenue Bulletin 1999-49 · 2026-10-03 edition · updated 2026-10-04 · United States

Full funding limitations, weighted av

Charitable remainder trusts; prevention of

abuse (REG–116125–99) 44, 552 Payment by electronic funds transfer (TD

erage interest rate for July 1999 (Notice 38) 31, 138; August 1999 (Notice 39) 34, 313; September 1999 (Notice 49) 39, 436; October 1999 (Notice 52) 43, 52 ; November 1999 (Notice 54) 47, 579 Limitations on benefits and contributions,

questions and answers about 415(e) (Notice 44) 35, 326 Qualifications:

  1. 30, 120 Proposed regulation:

26 CFR 1.643(a)–8, added; 1.664–1, amended; charitable remainder trusts (REG–116125–99) 44, 552 Regulations:

41, 505 Tax conventions:

Guidance concerning a competent au

thority agreement between the U.S. and Canada relating to Article XXI (Exempt Organizations) (Notice 47) 36, 391

Administrative programs; acceptable

correction methods and examples under the Employee Plans Compli

26 CFR 20.2031–7A, –7T, 20.7520– 1T, corrected; valuation of annuities, interests for life or term of years, and remainder or reversionary interests (Ann 47) 28 , 29

1999–49 I.R.B. iv December 6, 1999

INCOME TAX—Continued

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▸Contents — Internal Revenue Bulletin 1999-49
Internal Revenue Bulletin 1999-49

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