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. Proc. 97-13(PDF, 31K)
Tax-exempt bonds; private activity bonds. This procedure sets forth conditions under which a management contract does not result in private business use under section 141(b) of the Code. This procedure also applies to determinations of whether a management contract causes the test in section 145(a)(2)(B) to be met for qualified 501(c)(3) bonds.
Rev. Proc. 97-14(PDF, 24K)
Tax-exempt bonds; private activity bonds. This procedure sets forth conditions under which a research agreement does not result in private business use under section 141(b) of the Code. This procedure also applies to determinations of whether a research agreement causes the test in section 145(a)(2)(B) of the Code to be met for qualified 501(c)(3) bonds.
Rev. Proc. 97-15(PDF, 42K)
Tax-exempt bonds; private activity bonds. This procedure provides a program under which an issuer of state or local bonds may request a closing agreement regarding outstanding bonds to fail to meet certain requirements of sections 141 through 150 of the Code relating to use of proceeds as a result of an action subsequent to the issue date.
Rev. Rul. 97-7(PDF, 18K)
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 February 1997.
T.D. 8690(PDF, 83K)
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. 8691(PDF, 26K)
Final regulations under section 6335 of the Code relate to the sale of seized property.
EXEMPT ORGANIZATIONS
Announcement 97-9(PDF, 12K)
A list is given of organizations now classified as private foundations.
ADMINISTRATIVE
Rev. Proc. 97-16(PDF, 15K)
Domestic asset/liability and investment yield percentages. This procedure provides the domestic asset/liability percentages and domestic investment yield percentages necessary for foreign companies conducting insurance business in the United States to compute the minimum effectively connected net investment income under section 842(b) for taxable years after December 31, 1995.
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