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 97-37(PDF, 12K)
Elections into mark-to-market accounting. The Service will issue additional guidance on elections under section 1.475(c)-1 of the regulations. This notice also extends the deadline to make a customer paper election on a retroactive basis.
Notice 97-38(PDF, 12K)
1997 marginal production rates. This notice announces the applicable percentage to be used in determining percentage depletion on marginal production in tax years beginning in the 1997 calendar year.
Notice 97-39(PDF, 16K)
1997 enhanced oil recovery credit. The enhanced oil recovery credit for taxable years beginning in the 1997 calendar year is determined without regard to the phase-out for crude oil price increases provided in section 43(b) of the Code.
Rev. Rul. 97-27(PDF, 12K)
Federal rates; adjusted federal rates, adjusted federal long-term rate; and the long-term exempt rate. For purposes of sections 1274, 1288, 382, and other sections of the Code, tables set forth the rates for July 1997.
EXEMPT ORGANIZATIONS
Announcement 97-67(PDF, 10K)
A list is given of organizations now classified as private foundations.
ADMINISTRATIVE
Rev. Proc. 97-32(PDF, 121K)
Reproduction of forms; Forms 1096, 1098, 1099 series, 5498, and W-2G. Requirements are set forth for reproducing paper substitutes for Forms 1096, 1098, 1099 series, 5498, and W-2G, and for furnishing substitute statements to form recipients. Rev. Proc. 96-42 superseded.
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