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
Notice 97-64(PDF, 28K)
Designation of classes of capital gain dividends by RICs or REITs. This notice describes temporary regulations that will be published permitting RICs and REITs to designate different classes of capital gain dividends in accordance with section 1(h) of the Code as amended by the Taxpayer Relief Act of 1997.
REG-114000-97(PDF, 24K)
Proposed regulations under section 1441 of the Code provide guidance regarding the obligation to withhold on interest paid with respect to obligations in the case of the sale of obligations between interest payment dates. A public hearing will be held on January 26, 1998.
Rev. Rul. 97-47(PDF, 14K)
LIFO; price indexes; department stores. The September 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, September 30, 1997.
ESTATE TAX
Notice 97-63(PDF, 19K)
This notice asks for public comment on the alternatives for proposed regulations under section 2056 of the Code in light of the opinion of the Supreme Court of the United States in commissioner v. Estate of Hubert. The proposed regulations would provide guidance on when there is a "material limitation" on the right to income when income is used to pay estate administration expenses.
REG-107872-97(PDF, 23K)
Proposed regulations under section 1441 of the Code relate to the submission of Form W-8, Certificate of Foreign Status.
EXEMPT ORGANIZATIONS
Announcement 97-115(PDF, 14K)
Comments are requested from the public on proposals to modify the filing requirements for Form 990, Return of Organization Exempt From Income Tax, and Form 990-EZ, Short Form Return of Organization Exempt From Income Tax.
ADMINISTRATIVE
Announcement 97-111(PDF, 24K)
This announcement describes the method by which taxpayers can enter a new IRS process designed to settle IRS-related disputes that are connected with Bankruptcy Court proceedings in order to reduce Bankruptcy Court litigation.
Rev. Proc. 97-53(PDF, 11K)
Delete section 355 No Rule, This procedure modifies the "No Rule" revenue procedure, Rev. Proc. 97-3, 1997-1 I.R.B. 85, by deleting section 5.17. The provision concerns certain transactions under section 355(a)(1) of the Code.
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