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
REG-105160-97(PDF, 23K)
The proposed regulations relate to qualified nonrecourse financing under section 465 of the Code. A public hearing will be held on December 10, 1997.
Rev. Rul. 97-37(PDF, 22K)
LIFO; price indexes; department stores. The July 1997 Bureau of Labor Statistics price indexes are accepted for use by department stores employing the retail inventory and last-in, first-out inventory methods for valuing inventories for tax years ended on, or with reference to, July 31, 1997.
T.D. 8725(PDF, 31K)
This final regulation contains miscellaneous sections of the Code affected by the Taxpayer Bill of Rights 2 and the Personal Responsibility and Work Opportunity Reconciliation Act of 1996.
T.D. 8728(PDF, 80K)
Final and temporary regulations relate to the requirements for changing a method of accounting for costs subject to section 263A of the Code.
EMPLOYEE PLANS
REG-106043-97(PDF, 14K)
Proposed 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 97-92(PDF, 14K)
A list is given of organizations now classified as private foundations.
EXCISE TAX
Announcement 97-91(PDF, 12K)
This announcement provides additional excise tax changes made by the Taxpayer Relief Act of 1997. These changes affect taxes on fuels, communications, air transportation, heavy highway vehicles, luxury automobiles. and arrow components.
ADMINISTRATIVE
Notice 97-50(PDF, 7K)
Timely filing or payment; private delivery services. Taxpayers are informed that the list of private delivery services designed under section 7502 of the Code in Notice 97-26, 1997-17 I.R.B. 6, will remain in effect until further notice. The rules for application periods and issuance of new designation lists by the Service are modified.
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