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
REG-209828-96(PDF, 39K)
Proposed regulations under section 468A of the Code relate to requests for revised schedules of ruling amounts for nuclear decommissioning reserve funds. A public hearing will be held on May 13, 1997.
T.D. 8694(PDF, 25K)
Final regulations amend section 6103 of the Code which authorizes the disclosure of certain information to the U.S. Customs Service.
T.D. 8696(PDF, 46K)
Final regulations for S corporations and their shareholders relate to the definitions and the special rule provided in section 1377 of the Code.
EXEMPT ORGANIZATIONS
Announcement 97-11(PDF, 17K)
A list is given of organizations now classified as private foundations.
EMPLOYMENT TAX
REG-209672-93(PDF, 17K)
Proposed regulations under section 45B of the Code, relating to the credit for employer FICA taxes paid with respect to certain tips received by employees of food or beverage establishments, are withdrawn.
T.D. 8699(PDF, 17K)
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.
EXCISE TAX
T.D. 8693(PDF, 30K)
REG-247678-96(PDF, 23K)
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.
ADMINISTRATIVE
Notice 97-13(PDF, 18K)
Change in accounting method; alternative minimum tax. Taxpayers are informed that the Service intends to provide approval for farmers to change their method of accounting for income from certain deferred payment sales contracts for purposes of computing their alternative minimum tax.
Rev. Proc. 97-11(PDF, 15K)
Photocopy fee increase. Effective May 1, 1997, the fee for a copy of a tax return or other related document will increase from $14 to $23. The next revision of Form 4506 will reflect the $23 charge. Rev. Procs. 66-3 and 87-21 modified. Rev. Proc. 94-52 revoked.
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