SEC. 9. EFFECTIVE DATE

.01 This revenue procedure is effective for Forms 8027 due the last day of February 2000 and any returns filed thereafter.

1999–49 I.R.B. 623 December 6, 1999

26 CFR 601.602: Tax forms and instructions.

Publication 1245 (Rev. 10–99) Specifications for Filing Form W-4, Employee’s Withholding Allowance Certificate, Magnetically or Electronically

Rev. Proc. 99–47

Reprinted from IR Bulletin l999–49 dated December 6, 1999

(Contains copies of Forms 4419, 6466, 6467, and notice 1027 for taxpayers’ use.)

Rev. Proc. 99–47

TABLE OF CONTENTS

PART A. GENERAL