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.
SPECIAL ANNOUNCEMENT
Announcement 97-35(PDF, 23K)
The location of the public hearing on proposed regulations, REG-209824-96, 1996-11 I.R.B. 19, is changed.
Announcement 97-37(PDF, 17K)
The date and location of the public hearing on proposed regulations, REG-209817-96, 1997-7 I.R.B. 41, are changed.
INCOME TAX
Rev. Rul. 97-18(PDF, 43K)
LIFO; price indexes; department stores. The February 1997 Bureau of Labor Statistics price indexes are accepted for use by department stores employing the retail inventory and the last-in, first-out inventory methods for valuing inventories for tax years ended on, or with reference to, February 28, 1997.
ESTATE TAX
T.D. 8714(PDF, 23K)
REG-209830-96(PDF, 17K)
Temporary and proposed regulations under sections 2044 and 2056 of the Code relate to the estate tax marital deduction to conform the Estate Tax Regulations to recent court decisions. A public hearing on the proposed regulations will be held on June 3, 1997.
EXEMPT ORGANIZATIONS
Announcement 97-34(PDF, 27K)
A list is given of organizations now classified as private foundations.
ADMINISTRATIVE
Announcement 97-33(PDF, 15K)
T.D. 8708, 1997-10 I.R.B. 14, relating to the computation of foreign taxes deemed paid under section 902 of the Code, is corrected.
Announcement 97-36(PDF, 16K)
T.D. 8701, 1997-7 I.R.B. 23, providing rules for making the deemed sale and deemed dividend elections under section 1291 of the Code, is corrected.
Announcement 97-38(PDF, 15K)
T.D. 8692, 1997-3 I.R.B. 4, relating to the reissuance of mortgage credit certificates, is corrected.
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