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
Announcement 97-4(PDF, 26K)
Invalid and late S corporation elections. In order to obtain relief for invalid and late S corporation elections, taxpayers must generally request a private letter ruling. However, if an S corporation election is untimely made for the 1996 taxable year, there is a special transition rule for seeking late election relief.
Notice 97-12(PDF, 10K)
Electing Small Business Trust (ESBT) election. This notice provides the time and manner for the trustee to elect to be treated as an ESBT. This notice also provides that only the trustee need consent to the S corporation election on Form 2553.
REG-209762-95(PDF, 37K)
Proposed regulations under section 1245 of the Code relate to the allocation of depreciation recapture among partners in a partnership. A public hearing will be held on March 27, 1997.
Rev. Rul. 97-4(PDF, 24K)
Low-income housing tax credit. This ruling clarifies that section 502(e)(3) of the Tax Reform Act of 1986 does not prevent a taxpayer from claiming a low-income housing tax credit under section 42 of the Code for a building's credit period beginning after 1995.
T.D. 8688(PDF, 30K)
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.
T.D. 8689(PDF, 16K)
Final and temporary regulations under section 6695 of the Code relate to the methods of signing returns, statements, or other documents.
T.D. 8692(PDF, 32K)
Final and temporary regulations under section 25 of the Code relate to the reissuance of mortgage credit certificates.
ADMINISTRATIVE
Announcement 97-5(PDF, 12K)
New Form 8832, Entity Classification Election, is now available.
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