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
T.D. 8719(PDF, 23K)
REG-105299-97(PDF, 18K)
Temporary and proposed regulations under section 446 of the Code relate to the procedure for requesting a change in accounting method and to the standards for granting an extension of time to request a change in accounting method.
T.D. 8719(PDF, 23K)
REG-209837-96(PDF, 18K)
Temporary and proposed regulations under section 446 of the Code relate to the procedure for requesting a change in accounting method and to the standards for granting an extension of time to request a change in accounting method.
Rev. Rul. 97-25(PDF, 14K)
Low-income housing credit; satisfactory bond; "bond factor" amounts for the period April through June 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 April through June 1997.
EXEMPT ORGANIZATIONS
Announcement 97-56(PDF, 17K)
A list is given of organizations now classified as private foundations.
ADMINISTRATIVE
Announcement 97-57(PDF, 12K)
The 1997 Information Reporting Program Seminars will be held, in August and September. The schedule of cities, dates, and contact telephone numbers is shown.
Rev. Proc. 97-28(PDF, 60K)
Tax forms and instructions. General procedures are provided to inform those who participate in the Magnetic Media/Electronic Filing Program for Form 1040NR, U.S. Nonresident Alien Income Tax Return, of their obligations to the Internal Revenue Service, taxpayers, and other participants.
GENERATION-SKIPPING TRANSFER TAX
T.D. 8720(PDF, 20K)
Final regulations under section 2652 of the Code relate to the generation-skipping transfer (GST) tax regulations under Chapter 13 of the Code.
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