December 1999

Issue

Date

Subject

99-53

December 29, 1999

IRS Revises Revenue Procedure for Automatic Approval of Changes to Annual Accounting Periods

99-52

December 29, 1999

IRS Issues Test Procedures for Binding Arbitration

99-51

December 27, 1999

Final Regulations Issued for Foreign Partnership Information Reporting

99-50

December 21, 1999

Final Subchapter S Regulations Are Similar to Proposed Regulations

99-49

December 20, 1999

IRS Revises Procedures for Filing Combined Information Reporting Returns

99-48

December 17, 1999

Extenders Act Signed Into Law, This Morning

99-47

December 15, 1999

Revenue Ruling Addresses Impact of Acquiring's Amendment to an Existing Stock Repurchase Plan on Continuity of Interest

99-46

December 15, 1999

Internet Taxation: Chairman Says Advisory Commission May Reach Consensus on Narrow Issues

99-45

December 14, 1999

Regulations Revise Rules for Making Basis Adjustments

99-44

December 9, 1999

IRS Gives Notice of Shutting Down Certain Tax-Loss-Generating Transactions

99-43

December 6, 1999

Analysis of Rev. Rul. 99-57: Partnership's Exchange of Stock Contributed by Corporate Partner

99-42

December 6, 1999

Revenue Ruling Provides Guidance on Partnership's Exchange of Stock Contributed by Corporate Partner

99-41

December 3, 1999

Tax Policy Analysis: Reflections on the Process of Enacting and Administering the Tax Law

99-40

December 3, 1999

IRS Proposes to Limit Check-the-Box Election

99-39

December 2, 1999

Regulations Give Guidance in Estate and Gift Tax Areas

November 1999

Issue

Date

Subject

99-38

November 20, 1999

Tax Relief Extension Act of 1999

99-37

November 18, 1999

Agreement Reached on Extenders Legislation; Includes Revenue Offsets

99-36

November 12, 1999

Side-by-Side Comparison of "Corporate Tax Shelter" Proposals

99-35

November 11, 1999

Ways and Means Hears About Corporate Tax Shelters

99-34

November 11, 1999

Final Regulations Implement Changes to Partnership Return Filing Requirements

99-33

November 9, 1999

IRS Revises "Interest Netting" Procedures

Final Regulations: Acquisition of S Corporation by Consolidated Group

99-32

November 8, 1999

Congress Faces Busy Schedule Heading in to Home Stretch

99-31

November 3, 1999

Legislative Update: Same Revenue Offsets Claimed by Trade Bill and by Extenders

October 1999

Issue

Date

Subject

99-30

October 29, 1999

United States to Appeal WTO's Decision on FSCs

99-29

October 29, 1999

Senate Passes Finance Committee's Extenders Bill by Unanimous Consent

99-28

October 28, 1999

IRS Issues Guidance to RICs Concerning When Distributions to Shareholders May Be Deductible

99-27

October 27, 1999

Ways and Means Announces Hearings on Corporate Tax Shelters and Interest and Penalties

99-26

October 26, 1999

Possibilities Still Exist for Tax Legislation this Year

99-25

October 25, 1999

Treasury Releases Penalty and Interest Report

99-24

October 25, 1999

Treasury Holds Briefing on FSCs

99-23

October 20, 1999

Senate Finance Committee Approves Extender Bill

99-22

October 20, 1999

Tax Court Denies Interest Deductions Relating to Leveraged COLI Program, For Lack of Economic Substance or Business Purpose

99-21

October 19, 1999

Legislative Update: Tax-Writing Committees Schedule Last-Minute Mark Ups

99-20

October 18, 1999

Proposed Regulations Relating to Distributions From CRTs

99-19

October 14, 1999

Legislative Update

99-18

October 13, 1999

Timeline for Proposed Section 355(e) Regulations: When a Distribution and Acquisition are "Part of a Plan"

99-17

October 6, 1999

IRS Announces Increased Standard Mileage Rate for 2000; Senate Finance Committee Readies Extenders Bill

99-16

October 5, 1999

Rules Committee to Consider "Corporate Tax Shelters" As Revenue Offset for Managed Care Bill

September 1999

Issue

Date

Subject

99-15

September 24, 1999

Ways and Means Approves Extenders Bill

99-14

September 23, 1999

As Clinton Vetoes $792 Billion Tax Bill, Attention Turns to Extending Expired Tax Provisions

August 1999

Issue

Date

Subject

99-13

August 19, 1999

Proposed "Anti-Morris Trust" Regulations Issued Under Section 355(e)

© 2004 KPMG LLP, the U.S. member firm of KPMG International, a Swiss cooperative. All rights reserved.

KPMG Online Privacy Statement and Disclaimer