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.

Announcement 97-86(PDF, 17K)
The Tenth Annual Institute on Current Issues in International Taxation, co-sponsored with The George Washington University, will be held December 11 and 12,1997, at the l.W Marriott Hotel in Washington, DC.

INCOME TAX

Announcement 97-88(PDF, 19K)
Qualified personal service corporations that used the incorrect tax rates on their income tax returns should promptly file amended returns.

Rev. Rul. 97-35(PDF, 18K)
Mutual life insurance companies; differential earnings rate The differential earnings rate for 1996 and the recomputed differential earnings rate for 1995 are set forth for use by mutual life insurance companies to compute their income tax liabilities for 1996.

Notice 97-47(PDF, 11K)
Guidelines are set forth for determining for August 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).

Announcement 97-85(PDF, 31K)
A list is given of organizations now classified as private foundations.

Announcement 97-79(PDF, 18K)
The number of medical savings accounts established as of April 30,1997, used to determine whether 1997 is a cutoff year, is provided.

Announcement 97-87(PDF, 18K)
The Collection Financial Standards used by the Service as the basis for determining collection actions, including installment agreements and offers in compromise, are now on the Internet.

Notice 97-48(PDF, 24K)
This notice sets forth the 1997 changes to Publication 1187, Specifications for Filing Form 1042-S, Foreign Persons U.S. Source Income Subject to Withholding, Magnetically or Electronically (Rev. Proc. 96-11,1996-1 C.B. 578).