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. Rul. 2000-7(PDF, 15K)
Removal costs, capital expenditures. This ruling holds that if the retirement and removal of a depreciable asset occurs in connection with the installation or production of a replacement asset, the costs incurred in removing the retired asset are not required to be capitalized under section 263 or 263A of the Code as part of the cost of the replacement asset. Rev. Proc. 99-49 modified and amplified.
EMPLOYEE PLANS
Notice 2000-2(PDF, 8K)
Weighted average interest rate update. Guidelines are set forth for determining the weighted average interest rate for February 2000 and the resulting permissible range of interest rates used to calculate current liability for purposes of the full funding limitation under section 412(c)(7) of the Code.
T.D. 8873(PDF, 46K)
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.
EMPLOYMENT TAX
Railroad Retirement Board 1st Quarter(PDF, 6K)
Railroad retirement; 1st Quarter-99; rate determination; quarterly. The Railroad Retirement Board has determined that the rate of tax imposed by section 3221 of the Code shall be 26 1/2 cents for the quarter beginning January 1, 2000.
ADMINISTRATIVE
Announcement 2000-9(PDF, 9K)
This document contains a correction to Notice 2000-4 (2000-3 I.R.B. 313) in which an erroneous address was given for comments to be submitted electronically.
Announcement 2000-10(PDF, 8K)
This announcement contains a change to the date and time of a public hearing relating to proposed regulations (REG-116733-98, 1999-36 I.R.B. 392) under section 355(e) of the Code. The original public hearing on January 26, 2000, has been rescheduled for March 2, 2000.
Notice 2000-12(PDF, 30K)
Pilot pre-filing agreement program. This notice announces a pilot program for Pre-Filing Agreements (pfas) under which large business taxpayers may request examination and resolution of specific issues relating to tax returns they expect to file between September and December 2000.
Notice 2000-13(PDF, 8K)
Low-income housing tax credit. Resident population figures for the states, Puerto Rico, and the insular areas (American Samoa, Guam, Northern Mariana Islands, and the U.S. Virgin Islands) for determining the 2000 calendar year (1) state housing credit ceiling under section 42(h) of the Code, and (2) private activity bond volume cap under section 146, are reproduced.
Rev. Proc. 2000-18(PDF, 25K)
Automobile owners and lessees. This procedure provides owners and lessees of passenger automobiles (including electric automobiles) with tables detailing the limitations on depreciation deductions for automobiles first placed in service during calendar year 2000 and the amounts to be included in income for automobiles first leased during calendar year 2000. In addition, this revenue procedure provides the maximum allowable value of employer-provided automobiles first made available to employees for personal use in calendar year 2000 for which the vehicle cents-per-mile valuation rule provided under section 1.61-21(e) of the Income Tax Regulations may be applicable.
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