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
Rev. Rul. 97-33(PDF, 18K)
Fringe benefits aircraft valuation formula. For purposes of section 1.61-21(g) of the regulations, relating to the rule for valuing non-commercial flights on employer-provided aircraft, the Standard Industry Fare Level, cents-per-mile rates and terminal charges in effect for the second half of 1997 are set forth.
Rev. Rul. 97-34(PDF, 11K)
Low-income housing credit; satisfactory bond; "bond factor" amounts for the period July through September 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 July through September 1997.
EMPLOYEE PLANS
Announcement 97-81(PDF, 11K)
Form 5310, Application for Determination for Terminating Plan; Form 6088, Distributable Benefits From Employee Benefit Pension Plans; and Form 5310A, Notice of Plan Merger or Consolidation, Spinoff, or Transfer of Plan Assets or Liabilities-Notice of Qualified Separate Lines of Business, have been revised as of June 1997.
T.D. 8727(PDF, 22K)
Final and temporary regulations under section 401 of the Code relate to the remedial amendment period during which a sponsor of a qualified retirement plan or an employer maintaining a qualified retirement plan can make retroactive amendments to the plan to eliminate certain qualification defects for the entire period.
EXEMPT ORGANIZATIONS
Announcement 97-83(PDF, 11K)
A list is provided of organizations that no longer qualify as organizations for which contributions are deductible under section 170 of the Code.
Announcement 97-84(PDF, 17K)
A list is provided of organizations now classified as private foundations.
T.D. 8726(PDF, 21K)
Final regulations under section 501(c)(5) of the Code clarify requirements an organization must meet in order to be exempt from tax.
EXCISE TAX
Announcement 97-78(PDF, 12K)
The excise tax changes made by the Taxpayer Relief Act of 1997 that affect Form 720, Quarterly Federal Excise Tax Return, for the 3rd quarter.
ADMINISTRATIVE
Announcement 97-80(PDF, 12K)
An updated edition of Publication 1544, Reporting Cash Payments of over $10,000 (revised August 1997), is now available.
Announcement 97-82(PDF, 17K)
T.D. 8718, 1997-22 I.R.B. 4, relating to arbitrage and related restrictions applicable to tax-exempt bonds issued by state and local governments, is corrected.
Notice 97-46(PDF, 11K)
T.D. 8145, 1987-2 C.B. 47, relating to the allocation of interest expense among a taxpayer's expenditures, is corrected.
Rev. Proc. 97-32A(PDF, 8K)
Reproduction of forms: Forms 1096, 1098, 1099 series, 5498, and W-2G. This addendum to Rev. Proc. 97-32, 1997-27 I.R.B. 9, allows for the location of the policyholder's name and address, and the location of the insured's name and address to be reversed on Copy C, Form 1099-LTC. Rev. Proc. 97-32 modified and amplified.
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