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
T.D. 8709(PDF, 85K)
REG-242996-96(PDF, 11K)
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.
REG-252233-96(PDF, 38K)
Proposed regulations under section 368 of the Code provide certain reorganizations, transfers by the acquiring corporation of target assets or stock to certain controlled corporations, and transfers of target assets to partnerships, will not disqualify the transaction from satisfying the continuity of interest and business enterprise requirements. A public hearing will be held on May 7, 1997.
Rev. Rul. 97-9(PDF, 24K)
Medical and dental expenses. Amounts paid to obtain a controlled substance (such as marijuana), in violation of federal law, are not deductible expenses for medical care under section 213 of the Code.
EMPLOYEE PLANS
Notice 97-16(PDF, 18K)
Weighted average interest rate update. Guidelines are set forth for determining for February 1997, the weighted average interest rate and the resulting permissible range of interest rates used to calculate current liability for purposes of the full funding limitation of section 412(c)(7) of the Code as amended by the Omnibus Budget Reconciliation Act of 1987 and by the Uruguay Round Agreements Act (GATT).
T.D. 8706(PDF, 33K)
Final regulations under section 3402 of the Code relate to Form W-4, Employee's Withholding Allowance Certificate.
EXEMPT ORGANIZATIONS
Announcement 97-17(PDF, 24K)
A list is given of organizations now classified as private foundations.
ADMINISTRATIVE
Announcement 97-15(PDF, 11K)
Rev. Proc. 97-10, 1997-2 I.R.B. 59, relating to the change in computing depreciation for retail motor fuels outlets, is corrected.
Announcement 97-16(PDF, 13K)
Notice 97-9, 1997-2 I.R.B. 35, regarding adoption assistance, is corrected.
Rev. Proc. 97-17(PDF, 29K)
Mortgage revenue bonds; mortgage credit certificates; average annual mortgage originations. A list is set forth of the average annual aggregate principal amount of mortgages executed during the years 1992, 1993, and 1994 for each state, the District of Columbia, Guam, Puerto Rico, and the Virgin Islands to assist issuers of mortgage revenue bonds and mortgage credit certificates in determining whether the required portion of loans are made available in targeted areas as described in section 143(h) of the Code. Rev. Proc. 95-14 is obsolete, except as provided in section 5.02 of this procedure.
You can either: Search all IRS Bulletin Documents issued since January 1996, or Search the entire site. For a more focused search, put your search word(s) in quotes.
