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
Rev. Rul. 97-23(PDF, 20K)
Interest rates; underpayments and overpayments. The rate of interest determined under section 6621 of the Code for the calendar quarter beginning July 1, 1997, will be 8 percent for overpayments, 9 percent for underpayments, and 11 percent for large corporate underpayments. The rate of interest paid on the portion of a corporate overpayment exceeding $10,000 is 6.5 percent.
Rev. Rul. 97-24(PDF, 14K)
Federal rates; adjusted federal rates; adjusted federal long-term rate, and the long-term exempt rate. For purposes of sections 1274, 1288, 382, and other sections of the Code, tables set forth the rates for June 1997.
T.D. 8718(PDF, 101K)
Final regulations under section 148 of the Code relate to arbitrage and related restrictions applicable to tax-exempt bonds issued by state and local governments.
EMPLOYEE PLANS
Notice 97-33(PDF, 5K)
Weighted average interest rate update. Guidelines are set forth for determining for May 1997, the weighted average interest rate and the resulting permissible range of interest rates used to calculate current liability for purposes of the full funding limitation of section 412(c)(7) of the Code as amended by the Omnibus Budget Reconciliation Act of 1987 and by the Uruguay Round Agreements Act (GATT).
EXEMPT ORGANIZATIONS
Announcement 97-54(PDF, 10K)
A list is provided of organizations that no longer qualify as organizations to which contributions are deductible under section 170 of the Code.
Announcement 97-55(PDF, 13K)
A list is given of organizations now classified as private foundations.
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