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. 97-41(PDF, 34K)
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 of the Code. tables set forth the rates for October 1997.
EMPLOYEE PLANS
Notice 97-53(PDF, 32K)
Individual retirement accounts. This notice provides guidance relating to penalty-free withdrawals from IRAs for higher education expenses.
EXEMPT ORGANIZATIONS
Announcement 97-99(PDF, 33K)
A list is given of organizations now classified as private foundations.
ADMINISTRATIVE
Announcement 97-100(PDF, 30K)
T.D. 8722, 1997-29 I.R.B. 4, relating to the eligibility for benefits under income tax treaties for payments to entities, is corrected.
Notice 97-55(PDF, 36K)
T.D. 8656, 1996-1 C.B. 329, relating to the imposition of the accuracy-related penalty, is corrected.
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