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.
EMPLOYEE PLANS
Announcement 97-52(PDF, 16K)
Extension of test of employment tax early referral procedures for appeals. This announcement describes the method by which a taxpayer requests early referral of one or more unagreed employment tax issues from the District to Appeals.
EXEMPT ORGANIZATIONS
Announcement 97-53(PDF, 25K)
A list is given of organizations now classified as private foundations.
EMPLOYMENT TAX
Railroad Retirement Board 2nd Quarter(PDF, 14K)
Railroad retirement; rate determination; quarterly. The Railroad Retirement Board has determined that the rate of tax imposed by Code section 3221 shall be 35 cents for the quarter beginning April 1, 1997.
ADMINISTRATIVE
Notice 97-31(PDF, 32K)
Qualified long-term care. Interim guidance is provided on the definition of a "chronically ill individual" for purposes of the definitions of "qualified long-term care services" and a "qualified long-term care insurance contract" under Code section 213(d).
Notice 97-32(PDF, 30K)
This notice sets forth the interim rules regarding the rate of interest to be used by insurance companies to compute under Code sections 807(c)(3) or 807(d)(2) reserves for modified guaranteed contracts as defined in Code section 817A, and the determination of policy interest under Code section 812 with regard to these contracts.
Rev. Proc. 97-27(PDF, 82K)
Changes in accounting periods and methods of accounting. General procedures are provided under Code section 446(e) and section 1.446-1 (e) of the Income Tax Regulations for obtaining the Commissioner's con" sent to change a method of accounting for federal income tax purposes.
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