Bulletin No. 1999–50 December 13, 1999
Internal Revenue Bulletin 1999-50 · 2026-10-03 edition · updated 2026-10-04 · United States
REG–110385–99, page 670. Proposed regulations under section 7701 of the Code relate to transactions involving certain foreign eligible entities. A public hearing is scheduled for January 31, 2000.
EMPLOYEE PLANS
Rev. Rul. 99–51, page 652. Nondiscrimination; duplicate benefits. This ruling provides that the duplication of benefits for highly compensated employees may result in the failure of plans to satisfy the nondiscrimination requirements of section 401(a)(4) of the Code.
EMPLOYMENT TAX
Notice 99–56, page 668. This notice provides tables that show the amount of an individual’s income that is exempt from a notice of levy used to collect delinquent tax in 2000.
ADMINISTRATIVE
Announcement 99–113, page 673. This document contains a partial withdrawal of proposed regulations (REG–105162–97, 1997–2 C.B. 649) relating to special basis adjustments under section 743 of the Code.
Announcement 99–114, page 674. Publication 3386, Tax Guide for Veterans’ Organizations, which provides general information regarding tax exemption under section 501(c) of the Code, is now available.
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