1997 Treasury Decisions
"Treasury Decisions" are either temporary or
final Regulations that have been approved by the Department of the Treasury after submission from the IRS. (Proposed regulations are not approved by the Treasury Dept.) Tax
Regulations are the IRS Commissioner's rules, for the application and administration of the Internal Revenue laws. The purpose of regulations is to provide taxpayers, their
representatives, and Service personnel with rules of general application so they may clearly understand the taxpayer's rights and duties under the law.
Regulations are promulgated by publishing in the Federal Register, and are also published in the weekly Internal Revenue Bulletin. All persons concerned are, by reason of
publication in the Federal Register, given notice of the official rules of the Department of the Treasury for the administration, application, and enforcement of the Internal Revenue laws.
Final regulations carry the force and effect of law.
For more information about IRS Regulations, see the Guide to Understanding the Differences Among Official IRS Documents
Treasury Decisions are in the Adobe Acrobat PDF format.
Internal Revenue Bulletin Summary pages are in HTML format.
| Treasury Decisions |
Bulletin |
Date of IRB |
 |
| T.D. 8739(PDF, 29K) |
IRB #1997-51(HTML) |
Dec. 22, 1997 |
| Final, temporary, and proposed regulations under section 6109 of the Code relate to the IRS Adoption Taxpayer Identification Number. A public hearing on the proposed regulations will be held on March 4, 1998. |
| T.D. 8738(PDF, 37K) |
IRB #1997-51(HTML) |
Dec. 22, 1997 |
| Temporary and proposed regulations under section 125 of the Code provide guidance on the circumstances under which a cafeteria plan participant may revoke an existing election and make a new election during a period of coverage. |
| T.D. 8737(PDF, 22K) |
IRB #1997-51(HTML) |
Dec. 22, 1997 |
| Final, temporary, and proposed regulations under section 7623 of the Code relate to the rewards for information regarding violations of the Internal Revenue laws. |
| T.D. 8736(PDF, 17K) |
IRB #1997-50(HTML) |
Dec. 15, 1997 |
| Final and temporary regulations under section 6071 of the Code relate to the filing date by which Form 4720 returns must be filed by disqualified persons and organization managers liable for Code section 4958 excise taxes. |
| T.D. 8735(PDF, 35K) |
IRB #1997-43(HTML) |
Oct. 27, 1997 |
| Final regulations under section 861 of the Code relate to the taxation of certain payments made pursuant to a cross-border securities lending transaction. |
| T.D. 8734(PDF, 960K) |
IRB #1997-44(HTML) |
Nov. 3, 1997 |
| Final regulations relate to the withholding of income tax under sections 1441, 1442, and 1443 of the Code on certain U.S. source income paid to foreign persons, related tax deposit and reporting requirements, and related requirements governing collection, refunds, and credits of withheld amounts. |
| T.D. 8733(PDF, 33K) |
IRB #1997-43(HTML) |
Oct. 27, 1997 |
| Final regulations under section 6114 of the Code provide that reporting is specifically required if the residency of an individual is determined under a treaty and apart from the Internal Revenue Code. |
| T.D. 8732(PDF, 25K) |
IRB #1997-42(HTML) |
Oct. 20, 1997 |
| Final regulations under section 42 of the Code provide rules for determining the treatment of low-income housing units. |
| T.D. 8731(PDF, 25K) |
IRB #1997-42(HTML) |
Oct. 20, 1997 |
| Final and temporary regulations under section 42 of the Code relate to the application of the low-income housing tax credit to certain federal rental assistance programs. |
| T.D. 8730(PDF, 52K) |
IRB #1997-38(HTML) |
Sept. 22, 1997 |
| Final regulations under section 1245 of the Code relate to the allocation of depreciation recapture among partners in a partnership. |
| T.D. 8729(PDF, 87K) |
IRB #1997-38(HTML) |
Sept. 22, 1997 |
| Final, temporary, and proposed regulations relate to the application of section 263A of the Code to property produced in a farming business. A public hearing on the proposed regulations will be held on November 19, 1997. |
| T.D. 8728(PDF, 80K) |
IRB #1997-37(HTML) |
Sept. 15, 1997 |
| Final and temporary regulations relate to the requirements for changing a method of accounting for costs subject to section 263A of the Code. |
| T.D. 8727(PDF, 22K) |
IRB #1997-34(HTML) |
Aug. 25, 1997 |
| Final and temporary regulations under section 401 of the Code relate to the remedial amendment period during which a sponsor of a qualified retirement plan or an employer maintaining a qualified retirement plan can make retroactive amendments to the plan to eliminate certain qualification defects for the entire period. |
| T.D. 8726(PDF, 21K) |
IRB #1997-34(HTML) |
Aug. 25, 1997 |
| Final regulations under section 501(c)(5) of the Code clarify requirements an organization must meet in order to be exempt from tax. |
| T.D. 8725(PDF, 31K) |
IRB #1997-37(HTML) |
Sept. 15, 1997 |
| This final regulation contains miscellaneous sections of the Code affected by the Taxpayer Bill of Rights 2 and the Personal Responsibility and Work Opportunity Reconciliation Act of 1996. |
| T.D. 8724(PDF, 36K) |
IRB #1997-36(HTML) |
Sept. 9, 1997 |
| Final regulations under section 1059 of the Code relate to extraordinary dividends. |
| T.D. 8723(PDF, 33K) |
IRB #1997-30(HTML) |
July 28, 1997 |
| Final and temporary regulations under section 6302 of the Code relate to the deposit of federal taxes by electronic funds transfer (EFT). |
| T.D. 8722(PDF, 75K) |
IRB #1997-29(HTML) |
July 21, 1997 |
| Temporary and proposed regulations under section 894 of the Code relate to eligibility for benefits under income tax treaties for payments to entities. The regulations set forth rules for determining whether U.S. source payments made to entities are eligible for treaty-reduced tax rates. A public hearing on the proposed regulations will be held on September 24, 1997. |
| T.D. 8721(PDF, 17K) |
IRB #1997-26(HTML) |
June 30, 1997 |
| Final regulations under section 3406 of the Code relate to the establishment of Taxpayer Identification Number (TIN) matching programs and remove the temporary regulations pertaining to the establishment of the TIN matching program. |
| T.D. 8720(PDF, 20K) |
IRB #1997-23(HTML) |
June 9, 1997 |
| Final regulations under section 2652 of the Code relate to the generation-skipping transfer (GST) tax regulations under Chapter 13 of the Code. |
| T.D. 8719(PDF, 23K) |
IRB #1997-23(HTML) |
June 9, 1997 |
| Temporary and proposed regulations under section 446 of the Code relate to the procedure for requesting a change in accounting method and to the standards for granting an extension of time to request a change in accounting method. |
| T.D. 8718(PDF, 101K) |
IRB #1997-22(HTML) |
June 2, 1997 |
| 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. |
| T.D. 8717(PDF, 37K) |
IRB #1997-24(HTML) |
June 16, 1997 |
| Final regulations under section 708 of the Code relate to the termination of a partnership upon the sale or exchange of 50 percent or more of the total interest in partnership capital and profits within a 12-month period. |
| T.D. 8716(PDF, 581K) |
IRB #1997-19(HTML) |
May 12, 1997 |
| Temporary and proposed regulations relate to group health plan portability, access, and renewability requirements added to section 9801 of the Code by the Health Insurance Portability and Accountability Act of 1996. |
| T.D. 8715(PDF, 31K) |
IRB #1997-18(HTML) |
May 5, 1997 |
| Final, temporary, and proposed regulations under section 274 of the Code relate to the requirement that business expenses for travel, entertainment, gifts, or listed property be substantiated by documentary evidence (such as a receipt). |
| T.D. 8714(PDF, 23K) |
IRB #1997-15(HTML) |
April 14, 1997 |
| Temporary and proposed regulations under sections 2044 and 2056 of the Code relate to the estate tax marital deduction to conform the Estate Tax Regulations to recent court decisions. A public hearing on the proposed regulations will be held on June 3, 1997. |
| T.D. 8713(PDF, 17K) |
IRB #1997-14(HTML) |
April 7, 1997 |
| Temporary and proposed regulations under section 42 of the Code relate to low-income housing tax credit federal grants. |
| T.D. 8712(PDF, 214K) |
IRB #1997-12(HTML) |
March 24, 1997 |
| Final regulations under section 141 of the Code provide the definition of private activity bonds applicable to tax-exempt bonds issued by state and local governments. |
| T.D. 8711(PDF, 94K) |
IRB #1997-12(HTML) |
March 24, 1997 |
| Final, temporary, and proposed regulations under sections 1060 and 338 of the Code relate to purchase price allocations in taxable asset acquisitions and deemed asset purchases. A public hearing on the proposed regulations will be held on May 22, 1997. |
| T.D. 8710(PDF, 35K) |
IRB #1997-13(HTML) |
March 31, 1997 |
| Final regulations relate to the consistency rules under section 338 of the Code that apply to certain cases involving controlled foreign corporations. |
| T.D. 8709(PDF, 85K) |
IRB #1997-9(HTML) |
March 3, 1997 |
| Final, temporary, and proposed regulations under section 1275 of the Code relate to the federal income tax treatment of inflation-indexed debt instruments. A public hearing will be held on the proposed regulations on April 30, 1997. |
| T.D. 8708(PDF, 125K) |
IRB #1997-10(HTML) |
March 10, 1997 |
| Final regulations under section 902 of the Code relate to the computation of foreign taxes deemed paid. |
| T.D. 8707(PDF, 53K) |
IRB #1997-7(HTML) |
Feb. 18, 1997 |
| Final regulations under section 731 of the Code provide rules for partnership distributions of marketable securities and for determining when those distributions are taxable to the distributee partner. |
| T.D. 8706(PDF, 33K) |
IRB #1997-9(HTML) |
March 3, 1997 |
| Final regulations under section 3402 of the Code relate to Form W-4, Employee's Withholding Allowance Certificate. |
| T.D. 8705(PDF, 25K) |
IRB #1997-8(HTML) |
Feb. 24, 1997 |
| Final and temporary regulations under section 6071 of the Code provide that disqualified persons and organization managers liable for Code section 4958 excise taxes are required to file Form 4720. |
| T.D. 8704(PDF, 57K) |
IRB #1997-8(HTML) |
Feb. 24, 1997 |
| Final regulations under sections 952, 954, and 960 of the Code relate to the definitions of subpart F income and foreign personal holding company income of a controlled foreign corporation and the allocation of deficits to compute the deemed-paid foreign tax credit. |
| T.D. 8703(PDF, 38K) |
IRB #1997-8(HTML) |
Feb. 24, 1997 |
| Final regulations under section 6081 of the Code provide new and simpler procedures for an individual to obtain an automatic extension of time to file an individual income tax return. |
| T.D. 8702(PDF, 81K) |
IRB #1997-8(HTML) |
Feb. 24, 1997 |
| Final regulations relate to certain transfers of stock or securities of domestic corporations by U.S. persons to foreign corporations pursuant to the corporate organization, reorganization, or liquidation provisions of section 367 of the Code. |
| T.D. 8701(PDF, 57K) |
IRB #1997-7(HTML) |
Feb. 18, 1997 |
| Final regulations provide rules for making the deemed sale and deemed dividend elections under section 1291 of the Code. |
| T.D. 8700(PDF, 89K) |
IRB #1997-7(HTML) |
Feb. 18, 1997 |
| Final regulations under section 475 of the Code provide guidance to enable taxpayers to comply with the mark-to-market requirements applicable to dealers in securities. |
| T.D. 8699(PDF, 17K) |
IRB #1997-6(HTML) |
Feb. 10, 1997 |
| Temporary regulations under section 45B of the Code, pertaining to the credit for employer FICA taxes paid with respect to certain tips received by employees of food or beverage establishments, are removed. |
| T.D. 8698(PDF, 41K) |
IRB #1997-7(HTML) |
Feb. 18, 1997 |
| Final regulations under section 6231 of the Code provide guidance necessary for the designation or selection of a tax matters partner for partnerships, including limited liability companies classified as partnerships. |
| T.D. 8697(PDF, 72K) |
IRB #1997-2(HTML) |
Jan. 13, 1997 |
| Final regulations under section 7701 of the Code classify certain business organizations under an elective regime. |
| T.D. 8696(PDF, 46K) |
IRB #1997-6(HTML) |
Feb. 10, 1997 |
| Final regulations for S corporations and their shareholders relate to the definitions and the special rule provided in section 1377 of the Code. |
| T.D. 8695(PDF, 22K) |
IRB #1997-4(HTML) |
Jan. 27, 1997 |
| Final regulations under section 6103 of the Code relate to the disclosure of returns and return information in connection with the procurement of property and services for tax administration purposes. |
| T.D. 8694(PDF, 25K) |
IRB #1997-6(HTML) |
Feb. 10, 1997 |
| Final regulations amend section 6103 of the Code which authorizes the disclosure of certain information to the U.S. Customs Service. |
| T.D. 8693(PDF, 30K) |
IRB #1997-6(HTML) |
Feb. 10, 1997 |
| Temporary and proposed regulations under section 4082 of the Code relate to the application of the diesel fuel excise tax to fuel used in Alaska. |
| T.D. 8692(PDF, 32K) |
IRB #1997-3(HTML) |
Jan. 21, 1997 |
| Final and temporary regulations under section 25 of the Code relate to the reissuance of mortgage credit certificates. |
| T.D. 8691(PDF, 26K) |
IRB #1997-5(HTML) |
Feb. 3, 1997 |
| Final regulations under section 6335 of the Code relate to the sale of seized property. |
| T.D. 8690(PDF, 83K) |
IRB #1997-5(HTML) |
Feb. 3, 1997 |
| Final regulations under section 170 of the Code provide guidance regarding the allowance of certain charitable contribution deductions, the substantiation requirements for charitable contributions of $250 or more, and the disclosure requirements for quid pro quo contributions in excess of $75. |
| T.D. 8689(PDF, 16K) |
IRB #1997-3(HTML) |
Jan. 21, 1997 |
| Final and temporary regulations under section 6695 of the Code relate to the methods of signing returns, statements, or other documents. |
| T.D. 8688(PDF, 30K) |
IRB #1997-3(HTML) |
Jan. 21, 1997 |
| Final regulations under section 108 of the Code relate to the time and manner of making certain elections under the Omnibus Budget Reconciliation Act of 1993. |
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