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.

Rev. Rul. 97-46(PDF, 8K)
Insurance companies; segregated asset accounts. A life insurance company is not prohibited from transferring assets other than cash from its general asset account to a segregated asset account for qualified pension plans. Rev. Rul. 73-67 revoked.

Rev. Rul. 97-45(PDF, 16K)
Covered compensation tables; 1998. The covered compensation tables for the 1998 calendar year for determining contributions to defined benefit plans and permitted disparity are set forth.

Announcement 97-112(PDF, 17K)
A list is provided of organizations now classified as private foundations.

Announcement 97-113(PDF, 7K)
The 1996 Form 3520, Annual Return To Report Transactions With Foreign Trusts and Receipt of Certain Foreign Gifts, is now available for downloading from the IRS home page.

Announcement 97-114(PDF, 10K)
New Form 8023, Election Under Section 338 for Corporations Making Qualified Stock Purchases, will replace Form 8023-A, Corporate Qualified Stock Purchases.

Notice 97-60(PDF, 58K)
Education incentives; credits; interest deduction; individual retirement accounts. Questions and answers are provided about the Hope Scholarship and Lifetime Learning Credits, the deduction for student loan interest, Education Individual Retirement Accounts, and other higher education tax incentives recently enacted by the Taxpayer Relief Act of 1997.

Rev. Proc. 97-52(PDF, 19K)
Charitable contributions; business expenses. Guidance is provided on the deductibility, under sections 162 or 170 of the Code, of unreimbursed travel and other out-of-pocket expenses incurred by a member of a federal advisory committee while performing services without compensation for the federal government as a member of that committee.