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. Proc. 97-55(PDF, 16K)
Advance rulings on production payments. This procedure sets forth the conditions under which the Service will consider issuing an advance ruling that a right to mineral is a production payment as defined in section 1.636-3(a) of the Income Tax Regulations.
EMPLOYEE PLANS
Notice 97-74(PDF, 13K)
Weighted average interest rate update. Guidelines are set for determining for December 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 97-75(PDF, 39K)
Minimum distributions; age 70�; SBJPA. This notice sets forth additional guidance with respect to the amendments to the minimum distribution rules of section 401 (a)(9) of the Code made by section 1404 of the Small Business Job Protection Act of 1996.
T.D. 8738(PDF, 37K)
REG-243025-96(PDF, 25K)
Temporary and proposed regulations under section 125 of the Code provide guidance on the circumstances under which a cafeteria plan participant may revoke an existing election and make a new election during a period of coverage.
EXEMPT ORGANIZATIONS
Announcement 97-123(PDF, 16K)
A list is provided of organizations now classified as private foundations.
ADMINISTRATIVE
Notice 97-65(PDF, 16K)
Due diligence; paid preparers; earned income credit. Paid preparers of 1997 federal income tax returns and claims for refund that involve the Earned Income Tax Credit are informed of the due diligence requirements that apply for purposes of the penalty under section 6695(g) of the Code, as added by the Taxpayer Relief Act of 1997.
Notice 97-73(PDF, 22K)
Information reporting; Hope Scholarship Credit; Lifetime Learning Credit. Educational institutions are informed of the information reporting requirements for 1998 under section 6050S of the Code, as added by the Taxpayer Relief Act of 1997, in connection with the Hope Scholarship Credit and Lifetime Learning Credit.
T.D. 8739(PDF, 29K)
REG-103330-97(PDF, 22K)
Final, temporary, and proposed regulations under section 6109 of the Code relate to the IRS Adoption Taxpayer Identification Number. A public hearing on the proposed regulations will be held on March 4, 1998.
T.D. 8737(PDF, 22K)
REG-252936-96(PDF, 30K)
Final, temporary, and proposed regulations under section 7623 of the Code relate to the rewards for information regarding violations of the Internal Revenue laws.
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