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-209709-94(PDF, 130K)
Proposed regulations under sections 167 and 197 of the Code relate to the amortization of certain intangible property. A public hearing will be held on May 15, 1997.
Rev. Rul. 97-16(PDF, 13K)
Low-income housing credit; satisfactory bond; "bond factor" amounts for the period January through March 1997. This ruling announces the monthly bond factor amounts to be used by taxpayers who dispose of qualified low-income buildings or interests therein during the period January through March 1997.
T.D. 8710(PDF, 35K)
Final regulations relate to the consistency rules under section 338 of the Code that apply to certain cases involving controlled foreign corporations.
EXEMPT ORGANIZATIONS
Announcement 97-27(PDF, 24K)
A list is given of organizations now classified as private foundations.
EXCISE TAX
Rev. Proc. 97-22(PDF, 27K)
Books and records; electronic storage; imaging. Guidance is provided for taxpayers that use an electronic storage system (such as an imaging system) to maintain books and records for purposes of section 6001 of the Code.
ADMINISTRATIVE
Notice 97-22(PDF, 19K)
A determination has been made to add diglycidyl ether of bisphenol-A to the list of taxable substances in section 4672(a)(3) of the Code.
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