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

REG-100291-00(PDF, 49K)
Proposed regulations under section 170 of the Code relate to the definitions of a guaranteed annuity interest and a unitrust interest for purposes of the income, gift, and estate tax charitable deductions. A public hearing is scheduled for June 29, 2000.

REG-107872-99(PDF, 56K)
Proposed regulations under section 755 of the Code provide guidance to partnerships and their partners concerning the allocation of basis adjustments among partnership assets. A public hearing is scheduled for July 12, 2000.

Rev. Rul. 2000-21(PDF, 30K)
LIFO; price indexes; department stores. The February 2000 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, February 29, 2000.

Rev. Rul. 2000-22(PDF, 19K)
Low-income housing credit; satisfactory bond; "bond factor" amounts for the period January through March 2000. This ruling announces the monthly bond factor amounts to be used by taxpayers who dispose of qualified low-income buildings or interests therein during the period January through March 2000.

GIFT TAX

REG-100291-00(PDF, 49K)
Proposed regulations under section 170 of the Code relate to the definitions of a guaranteed annuity interest and a unitrust interest for purposes of the income, gift, and estate tax charitable deductions. A public hearing is scheduled for June 29, 2000.

REG-109101-98(PDF, 68K)
Proposed regulations would permit qualified defined contribution plans to be amended to eliminate some alternative forms in which an account balance can be paid, and would permit certain transfers between defined contribution plans that are not permitted under current regulations. A public hearing is scheduled for June 27, 2000.

Rev. Rul. 2000-20(PDF, 31K)
Amortization bases; Taxpayer Relief Act of 1997. This ruling provides questions and answers relating to the establishment and maintenance of certain amortization bases under section 412 of the Code as amended by section 1521(c) of the Taxpayer Relief Act of 1997.

ESTATE TAX

REG-100291-00(PDF, 49K)
Proposed regulations under section 170 of the Code relate to the definitions of a guaranteed annuity interest and a unitrust interest for purposes of the income, gift, and estate tax charitable deductions. A public hearing is scheduled for June 29, 2000.

Announcement 2000-39(PDF, 28K)
A list is provided of organizations that no longer qualify as organizations to which contributions are deductible under section 170 of the Code.

EXCISE TAX

T.D. 8879(PDF, 117K)
Final regulations under section 4081 of the Code relate to kerosene tax. Rev. ruls. 57-259, 57-499, 73-292, 78-218, and 86-62 obsolete. Announcement 99-40 obsolete.

Announcement 2000-35(PDF, 128K)
This document contains the annual report to the public concerning Advance Pricing Agreements (APAs) and the APA program under section 521(b) of the Ticket to Work and Work Incentives Improvement Act of 1999.

Announcement 2000-36(PDF, 19K)
This document contains corrections to final regulations (T.D. 8869, 2000-6 I.R.B. 498) relating to the treatment of corporate subsidiaries of S corporations and interpreting the rules added to the Code by section 1308 of the Small Business Job Protection Act of 1996.

Announcement 2000-37(PDF, 21K)
This document contains corrections to final regulations (T.D. 8865, 2000-7 I.R.B. 589) relating to the amortization of certain intangible property.

Announcement 2000-38(PDF, 17K)
This document contains a correction to proposed regulations (REG-100276-97, 2000-8 I.R.B. 682) relating to financial asset securitization investment trusts (FASITs) and real estate mortgage investment conduits (REMICs).

Announcement 2000-40(PDF, 29K)
This document contains corrections to proposed regulations (REG-209601-92, 2000-12 I.R.B. 829) relating to the tax treatment of sponsorship payments received by exempt organizations.

Announcement 2000-41(PDF, 20K)
This document contains corrections to proposed regulations (REG-113572-99, 2000-7 I.R.B. 624) relating to qualified transportation fringe benefits.

Announcement 2000-42(PDF, 28K)
This document contains a partial withdrawal of the notice of proposed rulemaking (PS-6-95 [1996-1 C.B. 859]; REG-209753-95) as it relates to diesel fuel dye injection systems.

Notice 2000-22(PDF, 28K)
Information returns; discharges of indebtedness; penalties. The Service will not impose penalties under sections 6721 and 6722 of the Code on certain taxpayers for failure to file information returns or furnish payee statements under section 6050P for discharges of indebtedness occurring before January 1, 2001. This notice applies only to taxpayers who were made subject to section 6050P by section 533(a) of the Ticket to Work and Work Incentives Improvement Act of 1999.