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
Notice 97-24(PDF, 25K)
Certain trust arrangements. This notice warns taxpayers about "trust" arrangements that purport to reduce or eliminate federal taxes in ways that are not permitted by the tax law. The notice describes some typical abusive trust arrangements and provides that, in appropriate circumstances, taxpayers and/or promoters in these trust arrangements may be subject to civil and/or criminal penalties.
Notice 97-25(PDF, 38K)
T.D. 8560, 1994-2 C.B. 200; T.D. 8597, 1995-2 C.B. 147; and T.D. 8660, 1996-1 C.B. 195, relating to the consolidated return investment adjustment provisions, intercompany transactions provisions, and the provisions limiting losses and deductions from transactions between members of a non-consolidated controlled group, are corrected.
Rev. Rul. 97-13(PDF, 10K)
Special use value; farms; interest rates. The 1997 interest rates to be used in computing the special use value of farm real property for which an election is made under section 2032A of the Code are listed for estates of decedents.
EXEMPT ORGANIZATIONS
Announcement 97-39(PDF, 15K)
A list is given of organizations now classified as private foundations.
Announcement 97-40(PDF, 15K)
T.D. 8699, 1997-6 I.R.B. 4, pertaining to the credit for employer FICA taxes paid with respect to certain tips received by employees of food or beverage establishments, is corrected.
Announcement 97-41(PDF, 16K)
T.D. 8677, 1996-30 I.R.B. 7, relating to the deductions and losses of members of a consolidated group; the carryover and carryback of losses to consolidated and separate return years; and the built-in deduction rules, is corrected.
ADMINISTRATIVE
Rev. Proc. 97-24(PDF, 502K)
General rules and specifications for private printing of Forms W-2 and W-3. Specifications are set forth for the private printing of paper substitutes for tax year 1997 Form W-2, Wage and Tax Statement, and Form TransmittaI of Wage and Tax Statements. Rev. Procs. 96-24 and 96-24A superseded.
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