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.
SPECIAL ANNOUNCEMENT
Announcement 97-95(PDF, 33K)
This announcement changes the location of the public hearing that will be held on October 28, 1997, on proposed regulations (REG-107644-97, 1997-32 I.R.B. 24) that would permit an amendment to a qualified plan that eliminates certain preretirement optional forms of benefit.
INCOME TAX
Notice 97-49(PDF, 33K)
Electing Small Business Trust (ESBT) and qualification and treatment of distributions. This notice clarifies the definitions of beneficiary and potential current beneficiary. It also clarifies the treatment of ESBT distributions.
Rev. Rul. 97-36(PDF, 33K)
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 1274, 1288, 382, and other sections of the Code, tables set forth the rates for September 1997.
T.D. 8724(PDF, 36K)
Final regulations under section 1059 of the Code relate to extraordinary dividends.
EMPLOYEE PLANS
Announcement 97-89(PDF, 31K)
Beginning October 1, 1997, requests for employee plan determination letters and applications for recognition of tax exemption, formerly sent to the district office in Brooklyn, New York, should be sent to the Internal Revenue Service Center in Covington, Kentucky.
EXEMPT ORGANIZATIONS
Announcement 97-89(PDF, 31K)
Beginning October 1, 1997, requests for employee plan determination letters and applications for recognition of tax exemption, formerly sent to the district office in Brooklyn, New York, should be sent to the Internal Revenue Service Center in Covington, Kentucky.
Announcement 97-90(PDF, 37K)
A list is given of organizations now classified as private foundations.
ADMINISTRATIVE
Announcement 97-93(PDF, 37K)
REG-252487-96, 1997-25 I.R.B. 9, relating to the application of the grantor trust rules to certain trusts established by foreign persons, is corrected.
Announcement 97-94(PDF, 33K)
This announcement contains additional corrections to the corrected version of REG-252487-96, shown in Announcement 97-93.
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