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. 97-43(PDF, 14K)
LIFO; price indexes; department stores. The August 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, August 31, 1997.

T.D. 8731(PDF, 25K)
Final and temporary regulations under section 42 of the Code relate to the application of the low-income housing tax credit to certain federal rental assistance programs.

T.D. 8732(PDF, 25K)
Final regulations under section 42 of the Code provide rules for determining the treatment of low-income housing units.

Announcement 97-104(PDF, 17K)
A list is provided of organizations now classified as private foundations.

Announcement 97-105(PDF, 10K)
A list is provided of organizations that no longer qualify as organizations for which contributions are deductible under section 170 of the Code.

REG-246250-96(PDF, 55K)
This proposed regulation relates to the public disclosure requirements of section 6104(e) of the Code. A public hearing will be held on February 4, 1998.

EXCISE TAX

Rev. Proc. 97-46(PDF, 40K)
Rural airports. This procedure contains a list of "rural airports," as defined in section 4261(e)(1)(B) of the Code, for purposes of computing the tax on air transportation. The procedure also provides guidance on how to calculate the tax where at least one segment of multiple segment domestic transportation does not begin or end at a rural airport.

Rev. Proc. 97-47(PDF, 52K)
This procedure sets forth the requirements of the Form 941 Electronic Filing (ELF) Program under which a taxpayer that is a Reporting Agent may electronically file Form 941, Employer's Quarterly Federal Tax Return.