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. 8841(PDF, 45K)
Final regulations under section 6031 of the Code relate to the filing of partnership tax returns.
T.D. 8843(PDF, 33K)
Final regulations under section 6011(e) of the Code generally require partnerships with more than 100 partners to file their partnership tax returns on magnetic media for tax years ending on or after December 31, 2000. However, electing large partnerships and partnerships using foreign addresses on their series 1065 forms are not required to file their returns on magnetic media for tax years ending before January 1, 2001.
EMPLOYEE PLANS
Rev. Proc. 99-44(PDF, 19K)
Insurance companies; annuity contracts. This procedure sets forth conditions under which the Service will treat a contract as an annuity contract described in sections 403(a), 403(b), or 408(b) of the Code, notwithstanding that contract premiums are invested at the direction of the contract holder in publicly available securities. Rev. Rul. 81-225 modified.
Rev. Rul. 99-47(PDF, 21K)
Covered compensation tables for 2000. The covered compensation tables for the year 2000 used for determining contributions to defined benefit plans and permitted disparity are set forth.
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