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
REG-251703-96(PDF, 40K)
Proposed regulations under section 7701 of the Code provide guidance relating to the definition of a trust as a United States person (domestic trust) or foreign trust. A public hearing will be held on September 16, 1997.
REG-252487-96(PDF, 98K)
Proposed regulations under section 672 of the Code relate to the application of the grantor trust rules to certain trusts established by foreign persons. A public hearing will be held on August 27, 1997.
EMPLOYEE PLANS
Notice 97-35(PDF, 12K)
Weighted average interest rate update. Guidelines are set forth for determining for June 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 by the Uruguay Round Agreements Act (GATT).
EXEMPT ORGANIZATIONS
Announcement 97-62(PDF, 9K)
A list is given of organizations now classified as private foundations.
ADMINISTRATIVE
Del. Ord. 232 (Rev. 3)(PDF, 18K)
The authority to issue Taxpayer Assistance Orders (TAOs) under IRC section 7811 is delegated to certain officials. Del. Order 232 (Rev. 2) superseded.
Notice 97-34(PDF, 90K)
This notice provides guidance regarding the new foreign trust and foreign gift reporting provisions contained in the Small Business Job Protection Act of 1996.
Rev. Proc. 97-30(PDF, 32K)
Election of general asset accounts. An automatic consent procedure is provided for electing general asset accounts for depreciable property placed in service in prior years. Rev. Proc. 97-27 modified.
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