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Directory Results for Revenue Procedure 1999-41 - Adequate disclosure; substantial understatement.. Guidance is given concerning when ination shown on a return in accordance with the applicable forms and instructions will provide adequate disclosure to to Revenue Procedure 1999-42 - Cost-of-living adjustments for 2000.. The Service pro-vides cost-of-living adjustments for the tax rate tables for individuals, estates, and trusts, the standard deduction amounts, the personal exemption, and