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. 8733(PDF, 33K)
Final regulations under section 6114 of the Code provide that reporting is specifically required if the residency of an individual is determined under a treaty and apart from the Internal Revenue Code.
T.D. 8735(PDF, 35K)
Final regulations under section 861 of the Code relate to the taxation of certain payments made pursuant to a cross-border securities lending transaction.
EMPLOYEE PLANS
Notice 97-56(PDF, 11K)
Weighted average interest rate update. Guidelines are set forth for determining for October 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).
Notice 97-57(PDF, 9K)
Education individual retirement accounts. This notice informs certain entities that they are approved to serve as non-bank trustees and custodians of Education individual retirement accounts. It also provides guidance on the procedures for being approved to be a non-bank trustee or custodian of an Education IRA.
EXEMPT ORGANIZATIONS
Announcement 97-108(PDF, 17K)
A list is provided of organizations now classified as private foundations.
EXCISE TAX
Announcement 97-107(PDF, 12K)
This announcement corrects Rev. Proc. 97-46, 1997-42 I.R.B. 10, which contains a list of "rural airports," as defined in section 4261(e)(1)(B), for purposes of computing the tax on air transportation.
ADMINISTRATIVE
PL-105-35(PDF, 42K)
An Act to amend the Internal Revenue Code of 1986 to prevent the unauthorized inspection of tax returns or tax return information.
Rev. Proc. 97-48(PDF, 24K)
Automatic relief for S elections. Special procedures permit taxpayers in certain situations to obtain automatic late S corporation election relief instead of applying for a private letter ruling.
Rev. Proc. 97-49(PDF, 23K)
Requests to report intercompany transactions on a separate entity basis. Guidance is provided for requesting consent under section 1.1502-13(e)(3) of the Code to treat certain intercompany transactions on a separate entity basis, to revoke such consent, or to change from the unauthorized use of separate entity reporting to single entity reporting. This procedure cross-references Rev. Proc. 97-27. Rev. Proc. 82-36 modified and superseded.
You can either: Search all IRS Bulletin Documents issued since January 1996, or Search the entire site. For a more focused search, put your search word(s) in quotes.
