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 97-120(PDF, 18K)
Uniform capitalization; farming exception; nursery growers, The Service confirms that recently issued proposed regulations specifically permit nursery growers to qualify for the "farming exception" to the uniform capitalization rules under section 263A of the Code.
Notice 97-72(PDF, 10K)
Leased property; substantial modification. Taxpayers are informed of certain conditions under which changes in rental payment terms resulting from a lessor's refinancing of its indebtedness will not be a substantial modification of the rental agreement for purposes of section 467 of the Code.
Rev. Rul. 97-52(PDF, 17K)
LIFO; price indexes; department stores. The October 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, October 31, 1997.
EMPLOYEE PLANS
Announcement 97-121(PDF, 23K)
This announcement sets forth administrative programs established by the Service that, if applicable, may be utilized by a sponsor of a qualified plan or a tax-sheltered annuity (collectively "the plan") in order for a plan to maintain its tax favored status.
Announcement 97-122(PDF, 20K)
This announcement describes interim guidance with respect to model and prototype Roth IRAs within the meaning of section 408A of the Code as added by section 302 of the Taxpayer Relief Act of 1997.
T.D. 8736(PDF, 17K)
Final and temporary regulations under section 6071 of the Code relate to the filing date by which Form 4720 returns must be filed by disqualified persons and organization managers liable for Code section 4958 excise taxes.
EXEMPT ORGANIZATIONS
Announcement 97-119(PDF, 14K)
A list is provided of organizations now classified as private foundations.
ADMINISTRATIVE
Rev. Proc. 97-54(PDF, 763K)
Substitute printed, computer-prepared, and computer generated tax forms and schedules for 1997, Requirements are set forth for privately designed and printed federal tax return forms and conditions under which the Service will accept computer-prepared and computer-generated tax forms and schedules. Rev. Proc. 96-48 superseded.
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