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 2000-24(PDF, 13K)
This document contains corrections to T.D. 8852 (2000-2 I.R.B. 253) which were published in the Federal Register on Wednesday, December 22, 1999 (64 FR 71641), relating to the passing through of items of an S corporation to its share holders, the adjustments to the basis of stock of the shareholders, and the treatment of distributions by an S corporation.

Notice 2000-20(PDF, 25K)
Request for comments on the revision of proposed section 987 regulations. This notice discusses the application of general tax principles to certain abuses regarding foreign currency losses under section 987 of the Code and announces a prospective regulatory change to the anti-abuse rule in the proposed regulations.

Rev. Rul. 2000-18(PDF, 15K)
Recapture of gain on disposition of qualified replacement property. The transfer of qualified replacement property to a partnership in exchange for a partnership interest by a taxpayer that has elected to defer the recognition of gain under section 1042(a) of the Code is a disposition of the qualified replacement property resulting in recapture of the deferred gain under section 1042(e).

Rev. Rul. 2000-19(PDF, 11K)
Federal rates; adjusted federal rates; adjusted federal long-term rate, and the long-term exempt rate. For purposes of sections 1274, 1288, 382, and other sections of the Code, tables set forth the rates for April 2000.

Announcement 2000-25(PDF, 15K)
This document contains corrections to T.D. 8852 (2000-2 I.R.B. 253) which were published in the Federal Register on Wednesday, December 22, 1999 (64 FR 71641), relating to the passing through of items of an S corporation to its share holders, the adjustments to the basis of stock of the shareholders, and the treatment of distributions by an S corporation.