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
Announcement 97-102(PDF, 39K)
This announcement provides revised instructions for sponsors and adopters of regional prototype and volume submitter retirement plans. Additionally, practitioner comments are solicited regarding the future direction of these programs.
Rev. Rul. 97-42(PDF, 31K)
Last-in, first-out inventories, automobile dealers. A franchised automobile dealer that elected the LIFO inventory method violates the LIFO conformity requirement of section 472 of the Code by providing to the credit subsidiary of its franchisor an income statement that fails to reflect the LIFO inventory method in the computation of net income.
EMPLOYEE PLANS
Del. Order 97 (Rev. 34)(PDF, 34K)
The authority delegated by the Commissioner of Internal Revenue to the Assistant Commissioner (Employee Plans and Exempt Organizations), to enter into and approve certain closing agreements, may be redelegated to special assistants and division directors reporting directly to the Assistant Commissioner. Del. Order 97 (Rev. 33) superseded.
EXEMPT ORGANIZATIONS
Announcement 97-101(PDF, 25K)
A list is given of organizations now classified as private foundations.
ADMINISTRATIVE
Announcement 97-103(PDF, 17K)
Notice 97-54(PDF, 26K)
The Work Opportunity Tax Credit (WOTC) under section 51 of the Code has been revised and expanded, effective October 1, 1997, and the Welfare-to-Work Tax Credit goes into effect on January 1, 1998.
Rev. Proc. 97-44(PDF, 48K)
Last-in, first-out inventories, automobile dealers. Relief is provided for automobile dealers that violate the LIFO inventory requirement of section 472 of the Code by providing, for credit purposes, an income statement prepared in a format required by, or on a preprinted form supplied by, their franchisor, covering any taxable year ended before October 14, 1997, that fails to reflect the LIFO inventory method.
Rev. Proc. 97-45(PDF, 29K)
Optional rules are provided under which an employee of a federal government agency who is reimbursed for ordinary and necessary business expenses relating to travel, entertainment, gifts, or listed property (such as an employee's automobile) may make an adequate accounting to the employer to substantiate those expenses by submitting only an account book, diary, log, etc., without submitting documentary evidence such as receipts.
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