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. 2000-43(PDF, 36K)
Charitable contributions; S corporations; section 170-(a)(2). An accrual-basis S corporation may not elect under section 170(a)(2) of the Code to treat a charitable contribution as paid in the year authorized by the S corporation's board of directors if the contribution is paid by the S corporation after the close of the tax year.

Rev. Rul. 2000-44(PDF, 36K)
Transactions between partner and partnership. A corporation that acquires assets of another corporation in a transaction described in section 381(a) of the Code succeeds to the status of the other corporation for purposes of applying the exception for reimbursements of preformation expenditures and determining whether a liability is a qualified liability under the regulations regarding the disguised sale provisions of section 707(a)(2)(B).

Rev. Rul. 2000-45(PDF, 37K)
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 October 2000.

Rev. Rul. 2000-46(PDF, 34K)
LIFO; price indexes; department stores. The August 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, August 31, 2000.

T.D. 8902(PDF, 85K)
Final regulations interpret the look-through provisions of section 1(h) of the Code (relating to collectibles and section 1250 capital gain) when an interest in a pass-thru entity is sold or exchanged and provide rules for dividing the holding period of an interest in a partnership.

Announcement 2000-81(PDF, 28K)
This document contains corrections to final regulations (T.D. 8892, 2000�32 I.R.B. 158) relating to the removal of temporary regulations concerning the Telefile Voice Signature test.

Announcement 2000-83(PDF, 28K)
New Form 8869, Qualified Subchapter S Subsidiary Election, is now available. This form is used by a parent S corporation to elect to treat one or more of its eligible subsidiaries as a qualified subchapter S subsidiary (QSub).

Rev. Proc. 2000-39(PDF, 60K)
Per diem allowances. This procedure provides optional rules for deeming substantiated the amount of certain reimbursed traveling expenses of an employee as well as for determining the amount of deductible meals while traveling away from home. Rev. Proc. 2000�9 superseded. Notice 2000�48 superseded.