2000 Treasury Decisions
"Treasury Decisions" are either temporary or
final Regulations that have been approved by the Department of the Treasury after submission from the IRS. (Proposed regulations are not approved by the Treasury Dept.) Tax
Regulations are the IRS Commissioner's rules, for the application and administration of the Internal Revenue laws. The purpose of regulations is to provide taxpayers, their
representatives, and Service personnel with rules of general application so they may clearly understand the taxpayer's rights and duties under the law.
Regulations are promulgated by publishing in the Federal Register, and are also published in the weekly Internal Revenue Bulletin. All persons concerned are, by reason of
publication in the Federal Register, given notice of the official rules of the Department of the Treasury for the administration, application, and enforcement of the Internal Revenue laws.
Final regulations carry the force and effect of law.
For more information about IRS Regulations, see the Guide to Understanding the Differences Among Official IRS Documents
Treasury Decisions are in the Adobe Acrobat PDF format.
Internal Revenue Bulletin Summary pages are in HTML format.
| Treasury Decisions |
Bulletin |
Date of IRB |
 |
| T.D. 8908(PDF, 14K) |
IRB #2000-51(HTML) |
Dec. 18, 2000 |
| Final regulations under section 6103 of the Code relate to additions to, and deletions from, the list of items of information disclosed to the Bureau of the Census for use in certain statistical programs. |
| T.D. 8909(PDF, 12K) |
IRB #2000-52(HTML) |
Dec. 26, 2000 |
| Final, temporary, and proposed regulations under section 6302 of the Code relate to the deposit of federal employment taxes. |
| T.D. 8907(PDF, 44K) |
IRB #2000-49(HTML) |
Dec. 4, 2000 |
| Final regulations clarify the tax consequences for the amortization
of intangibles under section 197 of the Code in the
context of partnership basis adjustments. |
| T.D. 8906(PDF, 22K) |
IRB #2000-46(HTML) |
Nov. 13, 2000 |
| Final regulations under section 752 of the Code relate to the allocation of nonrecourse liabilities by a partnership. |
| T.D. 8905(PDF, 41K) |
IRB #2000-44(HTML) |
Oct. 30, 2000 |
| Final regulations relate to preparer due diligence requirements under section 6695(g) of the Code for determining earned income credit (EIC) eligibility. |
| T.D. 8904(PDF, 43K) |
IRB #2000-42(HTML) |
Oct. 16, 2000 |
| Final regulations under sections 351, 354, 355, 356, and 1036 of the Code relate to the effective date of the definition of nonqualified preferred stock and the treatment of nonqualified preferred stock and similar preferred stock received by shareholders in certain reorganizations and distributions. |
| T.D. 8903(PDF, 42K) |
IRB #2000-42(HTML) |
Oct. 16, 2000 |
| Final regulations under section 1397E of the Code provide guidance to state and local governments that issue qualified zone academy bonds and to banks, insurance companies, and other taxpayers that hold those bonds. |
| T.D. 8902(PDF, 85K) |
IRB #2000-41(HTML) |
Oct. 10, 2000 |
| Final regulations interpret the look-through provisions of section 1(h) of the Code (relating to collectibles and section 1250 capital gain) when an interest in a pass-thru entity is sold or exchanged and provide rules for dividing the holding period of an interest in a partnership. |
| T.D. 8901(PDF, 50K) |
IRB #2000-38(HTML) |
Sept. 18, 2000 |
| Final regulations under section 110 of the Code relate to an exclusion from gross income for qualified lessee construction allowances provided by a lessor to a lessee for the purpose of constructing long-lived property to be used by the lessee pursuant to a short-term lease. |
| T.D. 8900(PDF, 74K) |
IRB #2000-38(HTML) |
Sept. 18, 2000 |
| Final regulations under section 411 of the Code permit qualified defined contribution plans to be amended to eliminate some alternative forms in which an account balance can be paid and permit certain transfers between defined contribution plans that were not previously permitted. |
| T.D. 8899(PDF, 38K) |
IRB #2000-38(HTML) |
Sept. 18, 2000 |
| Final regulations relate to the definition of a qualified interest under section 2702 of the Code. |
| T.D. 8898(PDF, 46K) |
IRB #2000-38(HTML) |
Sept. 18, 2000 |
| Final regulations under section 368 of the Code relate to the continuity of interest requirement for certain corporate reorganizations. |
| T.D. 8897(PDF, 424K) |
IRB #2000-36(HTML) |
Sept. 5, 2000 |
| Final regulations under section 263A of the Code provide guidance relating to the application of the uniform capitalization rules to property produced in the trade or business of farming. Notices 87�76, 88�24, and 88�86 (section V) obsolete. |
| T.D. 8896(PDF, 379K) |
IRB #2000-36(HTML) |
Sept. 5, 2000 |
| Proposed and temporary regulations modify the disclosure, registration, and list maintenance requirements relating to tax shelters under sections 6011, 6111, and 6112 of the Code. |
| T.D. 8895(PDF, 44K) |
IRB #2000-40(HTML) |
Oct. 2, 2000 |
| Final regulations implement section 6071(b) of the Code and extend the due date for filing information returns from February 28 or the last day of February to March 31 if the information returns are filed electronically by payors required to file after December 31, 1999. Final regulations under sections 6651(a)(2) and 6651(a)(3) of the Code provide that the failure to pay penalties will be reduced from 0.5 percent per month to 0.25 percent per month during the period an installment agreement under section 6159 of the Code is in effect. The penalty reduction applies to installment agreements beginning after December 31, 1999. |
| T.D. 8894(PDF, 62K) |
IRB #2000-33(HTML) |
Aug. 14, 2000 |
| Final and proposed regulations under section 72(p) of the Code relate to loans made from a qualified employer plan to plan participants or beneficiaries.The proposed regulations address certain issues that were not addressed in the final regulations, including situations in which a loan is refinanced or more than one loan is made. |
| T.D. 8893(PDF, 33K) |
IRB #2000-31(HTML) |
July 31, 2000 |
| Final regulations under section 6695 of the Code provide income tax return preparers with two alternative means of meeting the requirement that a preparer retain the copy of the return or claim manually signed by the preparer. |
| T.D. 8892(PDF, 24K) |
IRB #2000-32(HTML) |
Aug. 7, 2000 |
| This document removes temporary regulations under sections 6012, 6061, and 6065 of the Code relating to the Telefile Voice Signature test. |
| T.D. 8891(PDF, 36K) |
IRB #2000-32(HTML) |
Aug. 7, 2000 |
| Final regulations under sections 411 and 417 of the Code relate to the increase from $3,500 to $5,000 of the limit on distributions from qualified retirement plans that can be made without participant or spousal consent. These regulations also eliminate the "lookback rule" pursuant to which certain qualified plan benefits are deemed to exceed this limit on involuntary distributions. |
| T.D. 8890(PDF, 31K) |
IRB #2000-30(HTML) |
July 24, 2000 |
| Final regulations under section 671 of the Code define the term "grantor" for purposes of determining who is the grantor of a trust. |
| T.D. 8889(PDF, 56K) |
IRB #2000-30(HTML) |
July 24, 2000 |
| Final regulations under section 894 of the Code clarify the availability of treaty benefits with respect to an item of U.S. source income paid to an entity that is treated as fiscally transparent under the laws of one or more jurisdictions (including the United States) with respect to that item of income. These regulations provide rules for determining whether an entity is fiscally transparent under the laws of a jurisdiction and for determining whether such income is derived by persons entitled to treaty benefits. |
| T.D. 8888(PDF, 17K) |
IRB #2000-27(HTML) |
July 3, 2000 |
| Final regulations under section 6049 of the Code rescind the requirement that certain information related to the accrual of original issue discount (OID) be set forth on the face of certificates for a collateralized debt obligation (CDO) or regular interest in a real estate mortgage investment conduit (REMIC). |
| T.D. 8887(PDF, 19K) |
IRB #2000-26(HTML) |
June 26, 2000 |
| Final regulations under section 6302 of the Code relate to deposits of excise tax. Notice 97�15 obsoleted. |
| T.D. 8886(PDF, 191K) |
IRB #2000-27(HTML) |
July 3, 2000 |
| Final regulations under section 7520 of the Code relate to the use of actuarial tables in valuing annuities, interests for life or terms of years, and remainder or reversionary interests. |
| T.D. 8885(PDF, 17K) |
IRB #2000-25(HTML) |
June 19, 2000 |
| Final regulations under section 368(a)(1)(C) of the Code relate to the solely for voting stock requirement in certain corporate reorganizations. Rev. rul. 54-396 obsoleted. |
| T.D. 8884(PDF, 39K) |
IRB #2000-24(HTML) |
June 12, 2000 |
| Final regulations under section 1502 of the Code relate to certain credits of corporations that become members of a consolidated group. |
| T.D. 8883(PDF, 42K) |
IRB #2000-23(HTML) |
June 3, 2000 |
| Final regulations under section 1032 of the Code relate to the treatment of a disposition by a corporation or partnership of the stock of a corporation in a taxable transaction. |
| T.D. 8882(PDF, 17K) |
IRB #2000-23(HTML) |
June 3, 2000 |
| Final regulations under section 356 of the Code relate to nonqualified preferred stock and rights to acquire nonqualified preferred stock, as defined in section 351(g)(2). |
| T.D. 8881(PDF, 311K) |
IRB #2000-23(HTML) |
June 3, 2000 |
| Amendments to final regulations (T.D. 8734, 1997-2 C.B. 109) relate to the withholding of income tax under section 1441 of the Code on certain U.S. source income paid to foreign persons. |
| T.D. 8880(PDF, 25K) |
IRB #2000-20(HTML) |
May 15, 2000 |
| Final regulations under section 401(a)(31) of the Code provide relief from disqualification to an� eligible retirement plan that inadvertently accepts an invalid rollover contribution. |
| T.D. 8879(PDF, 117K) |
IRB #2000-16(HTML) |
April 17, 2000 |
| Final regulations under section 4081 of the Code relate to kerosene tax. Rev. ruls. 57-259, 57-499, 73-292, 78-218, and 86-62 obsolete. Announcement 99-40 obsolete. |
| T.D. 8878(PDF, 43K) |
IRB #2000-15(HTML) |
April 10, 2000 |
| Proposed and final regulations under section 125 of the Code relate to the tax treatment of cafeteria plans. |
| T.D. 8877(PDF, 43K) |
IRB #2000-11(HTML) |
March 15, 2000 |
| Proposed and temporary regulations require certain corporate taxpayers to file a statement with their federal corporate income tax returns under section 6011(a) of the Code. A public hearing is scheduled for June 20, 2000. |
| T.D. 8876(PDF, 46K) |
IRB #2000-11(HTML) |
March 15, 2000 |
| Proposed and temporary regulations relate to the registration of confidential corporate tax shelters pursuant to section 6111(d) of the Code. A public hearing is scheduled for June 20, 2000. |
| T.D. 8875(PDF, 29K) |
IRB #2000-11(HTML) |
March 15, 2000 |
| Proposed and temporary regulations relate to the maintenance of lists of investors in potentially abusive tax shelters under section 6112 of the Code. A public hearing is scheduled for June 20, 2000. |
| T.D. 8874(PDF, 27K) |
IRB #2000-8(HTML) |
Feb. 22, 2000 |
| Final regulations under section 513 of the Code relate to travel and tour activities of tax-exempt organizations. |
| T.D. 8873(PDF, 46K) |
IRB #2000-9(HTML) |
Feb. 28, 2000 |
| Final regulations under sections 402(f), 411(a)(11), and 3405(e) of the Code provide applicable standards for transmitting certain notices and consents through electronic media and modify the timing requirements for providing certain distribution-related notices. |
| T.D. 8872(PDF, 22K) |
IRB #2000-8(HTML) |
Feb. 22, 2000 |
| Temporary and proposed regulations under section 337(d) of the Code provide guidance with respect to the built-in gain of C corporation assets that become assets of a Regulated Investment Company (RIC) or a Real Estate Investment Trust (REIT) by (1) the qualification of the corporation as RIC or REIT or (2) the transfer of assets to a RIC or REIT in a carryover basis transaction. A public hearing on the proposed regulations is scheduled for May 10, 2000. |
| T.D. 8871(PDF, 16K) |
IRB #2000-8(HTML) |
Feb. 22, 2000 |
| Final regulations under section 401(b) of the Code relate to the remedial amendment period during which an employer that maintains, or a sponsor of, a qualified retirement plan can make retroactive amendments to the plan to eliminate certain qualification defects for the entire period. |
| T.D. 8870(PDF, 30K) |
IRB #2000-8(HTML) |
Feb. 22, 2000 |
| Final regulations under section 1295 of the Code relate to making and maintaining qualified electing fund (QEF) elections. Notices 88-125 and 98-22 obsoleted. |
| T.D. 8869(PDF, 74K) |
IRB #2000-6(HTML) |
Feb. 7, 2000 |
| Final regulations under section 1361 of the Code relate to the treatment of corporate subsidiaries of S corporations and interpret the rules added to the Internal Revenue Code by section 1308 of the Small Business Job Protection Act of 1996. |
| T.D. 8868(PDF, 27K) |
IRB #2000-6(HTML) |
Feb. 7, 2000 |
| Final regulations under section 936 of the Code relate to the termination of the Puerto Rico and possession tax credit. |
| T.D. 8867(PDF, 27K) |
IRB #2000-7(HTML) |
Feb. 14, 2000 |
| T.D. 8867 Final regulations under section 1296 of the Code relate to the new mark-to-market election for stock of a passive foreign investment company (PFIC) and define the term "marketable stock." |
| T.D. 8866(PDF, 18K) |
IRB #2000-6(HTML) |
Feb. 7, 2000 |
| Final regulations under section 1092 of the Code relate to equity options with flexible terms and qualified covered calls. |
| T.D. 8865(PDF, 132K) |
IRB #2000-7(HTML) |
Feb. 14, 2000 |
| Final regulations under sections 167(f) and 197 of the Code provide guidance concerning the amortization of goodwill and certain other intangible property. |
| T.D. 8864(PDF, 27K) |
IRB #2000-7(HTML) |
Feb. 14, 2000 |
| Final and temporary regulations under section 274 of the Code relate to the substantiation of certain business expenses. |
| T.D. 8863(PDF, 21K) |
IRB #2000-6(HTML) |
Feb. 7, 2000 |
| Temporary and proposed regulations under section 367(b) of the Code relate to transactions involving certain foreign corporations and the application of non-recognition exchange provisions under subchapter C of the Code. A public hearing is scheduled for April 20, 2000. |
| T.D. 8862(PDF, 119K) |
IRB #2000-6(HTML) |
Feb. 7, 2000 |
| Final regulations under section 367(b) of the Code relate to the transactions involving certain foreign corporations and the application of non-recognition exchange provisions under subchapter C of the Code. |
| T.D. 8861(PDF, 38K) |
IRB #2000-5(HTML) |
Jan. 31, 2000 |
| Final regulations under section 6104(d) of the Code relate to the disclosure requirements of private foundations. |
| T.D. 8860(PDF, 38K) |
IRB #2000-5(HTML) |
Jan. 31, 2000 |
| Final regulations under section 988 of the Code relate to the treatment of income and expenses from certain hyperinflationary, nonfunctional currency transactions and certain notional principal contracts. |
| T.D. 8859(PDF, 55K) |
IRB #2000-5(HTML) |
Jan. 31, 2000 |
| Final regulations under section 42 of the Code amend various low-income housing tax credit regulations including the procedures for compliance monitoring by the state and local housing agencies, the requirements for making carryover allocations, and the rules for the agencies' correction of administrative errors or omissions. In addition, the regulations require the independent verification of information on sources and uses of funds submitted by tax-payers to the agencies. |
| T.D. 8858(PDF, 201K) |
IRB #2000-4(HTML) |
Jan. 24, 2000 |
| Temporary regulations revise the rules governing allocation of purchase price in deemed and actual asset acquisitions, and other rules, under sections 338 and 1060 of the Code. |
| T.D. 8857(PDF, 64K) |
IRB #2000-4(HTML) |
Jan. 24, 2000 |
| Final regulations under section 832(b) of the Code relate to the determination of underwriting income by insurance companies other than life insurance companies by providing guidance for purposes of determining the amount of unearned premiums that are subject to the 20 percent reduction rule. |
| T.D. 8856(PDF, 38K) |
IRB #2000-3(HTML) |
Jan. 18, 2000 |
| This document contains changes delaying the effective date for final regulations (T.D. 8734, 1997-2 C.B. 109) under sections 1441, 1442, and 1443 of the Code relating to the withholding of income tax on certain U.S. source income payments to foreign persons. |
| T.D. 8855(PDF, 40K) |
IRB #2000-4(HTML) |
Jan. 24, 2000 |
| Final regulations under section 4251 of the Code relate to prepaid telephone cards. |
| T.D. 8854(PDF, 22K) |
IRB #2000-3(HTML) |
Jan. 18, 2000 |
| Temporary and proposed regulations under section 6103 of the Code authorize the Service to disclose return information to the Department of Agriculture to structure, prepare, and conduct the Census of Agriculture. |
| T.D. 8853(PDF, 72K) |
IRB #2000-4(HTML) |
Jan. 24, 2000 |
| Final regulations under section 7701(l) of the Code re-characterize fast-pay stock arrangements. The regulations also impose reporting requirements on certain participants in fast-pay stock arrangements. |
| T.D. 8852(PDF, 68K) |
IRB #2000-2(HTML) |
Jan. 10, 2000 |
| Final regulations under sections 1366, 1367, and 1368 of the Code relate to the passthrough of items of an S corporation to its shareholders, the adjustments to the basis of stock of the shareholders, and the treatment of distributions by an S corporation. |
| T.D. 8851(PDF, 36K) |
IRB #2000-2(HTML) |
Jan. 10, 2000 |
| Final regulations under section 6046A of the Code relate to the reporting requirements of U.S. persons that acquire or dispose of an interest in a foreign partnership, or whose proportional interest in a foreign partnership changes. |
| T.D. 8850(PDF, 70K) |
IRB #2000-2(HTML) |
Jan. 10, 2000 |
| Final regulations under section 6038 of the Code relate to the reporting requirements of U.S. persons owning interests in controlled foreign partnerships or corporations. Also, certain amendments to the final regulations under section 6038B govern reporting of transfers to foreign partnerships and corporations. |
| T.D. 8849(PDF, 47K) |
IRB #2000-2(HTML) |
Jan. 10, 2000 |
| Final regulations under section 663(c) of the Code relate to the separate share rules applicable to estates. |
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