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Rev. Rul. 99-58

SECTION 4. STANDARD

Internal Revenue Bulletin 1999-52 · 2026-10-03 edition · updated 2026-10-04 · United States

PROCEDURE

Each person that makes or receives payments, or withholds or collects taxes, that are reportable on Forms 1042-S, forms in the series 1098, 1099, and 5498, or Forms W-2G, is responsible for information reporting of those transactions. Thus, unless the alternative procedure of section 5 of this revenue procedure is used, both the predecessor and the successor must file certain Forms 1042-S, forms in the series 1098, 1099, and 5498, or Forms W-2G for reportable transactions

occurring in the acquisition year.

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▸Contents — Internal Revenue Bulletin 1999-52
Internal Revenue Bulletin 1999-52

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