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 97-66(PDF, 23K)
Securities lending transaction notice. Guidance is provided to payors of substitute interest payments made after November 13, 1997, and before January 1, 1999, to comply with the statement requirement of section 871(h)(5) of the Code in order to qualify the payments as portfolio interest payments for purposes of the tax imposed under sections 871 and 881 of the Code. Guidance is also provided to determine the amount of tax imposed and withheld on substitute dividend payments made by one foreign person to another foreign person.
Notice 97-68(PDF, 18K)
This notice informs taxpayers that the rules in sections 1.664-2(a)(1)(i) and 1.664-3(a)(1)(i)(e) of the proposed Income Tax regulations, published in REG-209823-96, 1997-18 I.R.B. 47, will not be effective for certain charitable remainder trusts for the 1997 tax year.
REG-105162-97(PDF, 37K)
Proposed regulations under section 7701 of the Code describe how elective changes in entity classification will be treated for Federal tax purposes. A public hearing will be held on February 24, 1998.
REG-251985-96(PDF, 47K)
Proposed regulations under section 863 of the Code relate to the source of income from sales of inventory produced in the United States and sold in a U.S. possession or produced in a U.S. possession and sold in the United States. A public hearing will be held on January 29, 1998
Rev. Rul. 97-49(PDF, 21K)
1997 base period T-bill rate. The "base period T-bill rate" for the period ending September 30, 1997, is published, as required by section 995(f)(4) of the Code.
EMPLOYEE PLANS
Notice 97-69(PDF, 10K)
Weighted average interest rate update. Guidelines are set forth for determining for November 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).
EXEMPT ORGANIZATIONS
Announcement 97-116(PDF, 15K)
A list is provided of organizations now classified as private foundations.
ADMINISTRATIVE
Notice 97-61(PDF, 12K)
This notice informs the public of the Service's Year 2000 Date Standard Policy.
Notice 97-67(PDF, 18K)
Accounting method requests for grace period interest. This notice informs taxpayers that the Service will issue guidance that provides the procedures for a taxpayer to automatically change its method of accounting to comply with section 1004 of the Taxpayer Relief Act of 1997 for the taxpayer's first taxable year beginning after August 5, 1997. The notice provides that the Service will not grant any requests filed on or after August 5, 1997, to change to a method of accounting for grace period interest other than the method required by section 1004 of the Act.
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