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 97-44(PDF, 19K)
The date and location of the public hearing on proposed regulation, REG-208172-91, 1997-10 I.R.B. 59, relating to basis reduction due to discharge of indebtedness, are changed.
EMPLOYEE PLANS
Announcement 97-45(PDF, 5K)
The Service is reexamining the plan qualification and other tax issues raised by a contribution of stock options to a plain and subsequent exercise of those options.
Notice 97-27(PDF, 14K)
Weighted average interest rate update. Guidelines are set forth for determining for April 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 the Uruguay Round Agreements Act (GATT).
TAX CONVENTIONS
Malta(PDF, 11K)
The bilateral agreements between the United States and Malta, providing for the reciprocal tax exemption of income from international operation of ships and/or aircraft, are set forth.
ADMINISTRATIVE
Announcement 97-42(PDF, 11K)
Examination guidelines for Simplified Employee Plans (SEPs) have been developed for use during examinations. The guidelines are being released to the public for comments.
Announcement 97-43(PDF, 17K)
T.D. 8697, 1997-2 I.R.B. 11, relating to the classification of business organizations, is corrected.
Notice 97-26(PDF, 24K)
Timely filing or payment; private delivery services. A list of designated private delivery services is provided for purposes of the "timely filing/paying" rules of section 7502 of the Code.
Rev. Proc. 97-23(PDF, 25K)
This procedure provides that the Service will not rule on whether trusts that hold certain assets qualify as charitable remainder unitrusts under section 664. Rev. Proc. 97-3 is amplified.
Rev. Proc. 97-25(PDF, 61K)
Electronic and magnetic media filing specifications. Specifications are set forth for the magnetic or electronic filing of 1997 Form 8851, Summary of Medical Savings Accounts, Magnetically /Electronically. The form may be filed with the Internal Revenue Service using 1/2 inch magnetic tape; IBM 3480/3490 or AS400 compatible tape cartridge; asynchronous electronic filing (IRP-BBS); or 5 1/4 -, 3 1/2 -inch diskettes.
Rev. Proc. 97-26(PDF, 15K)
Qualified mortgage bonds; mortgage credit certificates; national median gross income. Guidance is provided concerning the use of the national and area median gross income figures by issuers of qualified mortgage bonds and mortgage credit certificates in determining the housing cost/income ratio described in section 143(f)(5) of the Code. Except as provided in section 5.02 of this procedure, Rev. Proc. 96-37 is obsolete.
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