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. 8729(PDF, 87K)
REG-208151-91(PDF, 37K)
Final, temporary, and proposed regulations relate to the application of section 263A of the Code to property produced in a farming business. A public hearing on the proposed regulations will be held on November 19, 1997.
Rev. Rul. 97-38(PDF, 49K)
Calculation of a partner's limited deficit restoration obligation. This ruling holds that the amount of a partner's limited deficit restoration obligation is the amount of money that the partner would be required to contribute to the partnership to satisfy partnership liabilities if all partnership property were sold for the amount of the partnership's book basis in the property.
T.D. 8730(PDF, 52K)
Final regulations under section 1245 of the Code relate to the allocation of depreciation recapture among partners in a partnership.
EMPLOYEE PLANS
Notice 97-51(PDF, 31K)
Weighted average interest rate update. Guidelines are set forth for determining for September 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).
EXEMPT ORGANIZATIONS
Announcement 97-97(PDF, 36K)
A list is given of organizations now classified as private foundations.
ADMINISTRATIVE
Notice 97-52(PDF, 32K)
Qualified state tuition programs (QSTPs). This notice extends the relief for reporting requirements that apply to QSTPs.
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