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. 8722(PDF, 75K)
REG-104893-97(PDF, 22K)
Temporary and proposed regulations under section 894 of the Code relate to eligibility for benefits under income tax treaties for payments to entities. The regulations set forth rules for determining whether U.S. source payments made to entities are eligible for treaty-reduced tax rates. A public hearing on the proposed regulations will be held on September 24, 1997.
EMPLOYEE PLANS
Announcement 97-70(PDF, 27K)
This announcement describes certain transition relief to the minimum distribution rules of section 401(a)(9)(C) of the Code as amended by section 1404 of the Small Business Job Protection Act of 1996.
EXEMPT ORGANIZATIONS
Announcement 97-72(PDF, 21K)
A list is provided of organizations that no longer qualify as organizations to which contributions are deductible under section 170 of the Code.
ADMINISTRATIVE
Announcement 97-61(PDF, 47K)
This announcement publicizes a Competent Authority agreement executed between the United States and France to resolve a double taxation issue. The announcement states the double taxation relief measures as provided under the agreement.
Announcement 97-71(PDF, 41K)
An updated edition of Publication 1542, Per Diem Rates, (revised May 1997), is now available.
Notice 97-42(PDF, 30K)
This notice modifies the guidance set forth in Notice 97-18, 1997-10 I.R.B. 35, regarding the time for reporting certain transfers under section 1491 of the Code.
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