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 97-30(PDF, 24K)
Electricity produced from certain renewable resources; calendar year 1997 inflation adjustment factor and reference prices. This notice announces the calendar year 1997 inflation adjustment factor and reference prices for the renewable electricity production credit under section 45 of the Code.
Rev. Rul. 97-22(PDF, 36K)
LIFO; price indexes; department stores. The March 1997 Bureau of Labor Statistics price indexes are accepted for use by department stores employing the retail inventory and last-in, first-out inventory methods for valuing inventories for tax years ended on, or with reference to, March 31, 1997.
EXEMPT ORGANIZATIONS
Announcement 97-51(PDF, 21K)
A list is given of organizations now classified as private foundations.
ADMINISTRATIVE
Announcement 97-48(PDF, 19K)
T.D. 8711, 1997-12 I.R.B. 35, relating to the purchase price allocations in taxable asset acquisitions and deemed asset purchases, is corrected.
Announcement 97-49(PDF, 16K)
T.D. 8714, 1997-15 I.R.B. 5, relating to the estate and gift tax marital deductions, is corrected.
Announcement 97-50(PDF, 16K)
A public hearing will be held on June 18, 1997, regarding REG-208288-90, 1997-11 I.R.B. 14. This proposed regulation relates to the substantiation requirements for taxpayers claiming foreign tax credits.
Notice 97-29(PDF, 16K)
T.D. 7637, 1979-2 C.B. 311, relating to consolidated returns, is corrected.
Rev. Proc. 97-24A(PDF, 11K)
General rules and specifications for private printing of Forms W-2 and W-3. Rev. Proc. 97-24, 1997-16 I.R.B. 10, relating to the general rules and specifications for private printing of Forms W-2 and W-3, is corrected.
You can either: Search all IRS Bulletin Documents issued since January 1996, or Search the entire site. For a more focused search, put your search word(s) in quotes.
