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. 2000-50(PDF, 30K)
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 November 2000.
ESTATE TAX
REG-106511-00(PDF, 41K)
Proposed regulations under sections 6075 and 6081 of the Code provide guidance to executors of decedents' estates on how to properly file for an automatic 6-month extension of time to file an estate tax return (Form 706). A public hearing is scheduled for January 24, 2001.
TAX CONVENTIONS
Announcement 2000-89(PDF, 89K)
The United States recently exchanged instruments of ratification for a new income tax treaty with Ukraine. This announcement provides supplemental tables of withholding tax rates and exempt personal service income for Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Corporations, and Publication 901, U.S. Tax Treaties.
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