Links to Official IRS Bulletin Documents listed below are in the Adobe Acrobat PDF Format, and require the appropriate Acrobat Reader to view and/or print.
INCOME TAX
Notice 97-14(PDF, 17K)
Low-income housing tax credit. Resident populations of the various states, for determining the 1997 calendar year (1) state housing credit ceiling under section 42(h) of the Code, and (2) private activity bond volume cap under section 146, are reproduced.
REG-209494-90(PDF, 29K)
Proposed regulations under section 41 of the Code describe when computer software that is developed by (or for the benefit of) a taxpayer, primarily for the taxpayer's internal use, can qualify for the credit for increasing research activities. A public hearing will be held on May 13, 1997.
REG-209839-96(PDF, 53K)
Proposed regulations under section 832 of the Code relate to the requirement that insurance companies other than life insurance companies reduce, by 20 percent, their deductions for increases in unearned premiums. A public hearing will be held on April 30, 1997.
REG-246018-96(PDF, 30K)
Proposed regulations under section 801 of the Code relate to the definition of life insurance reserves. A public hearing will be held on April 17, 1997.
REG-248770-96(PDF, 67K)
Proposed regulations under section 6601 of the Code relate to joint returns, property exempt from levy, interest, penalties, offers in compromise, and the awarding of costs and certain fees.
T.D. 8702(PDF, 81K)
Final regulations relate to certain transfers of stock or securities of domestic corporations by U.S. persons to foreign corporations pursuant to the corporate organization, reorganization, or liquidation provisions of section 367 of the Code.
T.D. 8703(PDF, 38K)
Final regulations under section 6081 of the Code provide new and simpler procedures for an individual to obtain an automatic extension of time to file an individual income tax return.
T.D. 8704(PDF, 57K)
Final regulations under sections 952, 954, and 960 of the Code relate to the definitions of subpart F income and foreign personal holding company income of a controlled foreign corporation and the allocation of deficits to compute the deemed-paid foreign tax credit.
T.D. 8705(PDF, 25K)
Final and temporary regulations under section 6071 of the Code provide that disqualified persons and organization managers liable for Code section 4958 excise taxes are required to file Form 4720.
EXEMPT ORGANIZATIONS
Announcement 97-13(PDF, 17K)
A Taste of Orange County, Inc., Irvine, CA, no longer qualifies as an organization to which contributions are deductible under section 170 of the Code.
Announcement 97-14(PDF, 16K)
A list is given of organizations now classified as private foundations.
EXCISE TAX
Notice 97-15(PDF, 16K)
The Service intends to modify section 40.6302(c)1 (c)(2) of the Excise Tax Procedural Regulations to provide that the availability of the safe harbor deposit rule based on look-back quarter liability is limited in cases where a new excise tax is enacted or an expired excise tax is reinstated.
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