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
Ct. D. 2066(PDF, 27K)
Tax considered paid. Remittances of estimate tax and withholding tax are deemed paid on the due date of the taxpayer's income tax return under section 6513 of the Code.
Ct. D. 2067(PDF, 35K)
Liens. The Supreme Court has held that when determining what is property for purposes of federal tax liens, the Code provides that state law determines the taxpayer's rights or interest, but federal law determines whether those rights or interests constitute "property" or "rights to property." Drye v. United States.
EMPLOYEE PLANS
T.D. 8878(PDF, 43K)
REG-117162-99(PDF, 42K)
Proposed and final regulations under section 125 of the Code relate to the tax treatment of cafeteria plans.
ADMINISTRATIVE
Announcement 2000-26(PDF, 13K)
This document contains corrections to final regulations (T.D. 8864, 2000-7 I.R.B. 614) relating to certain business expenses under section 274 of the Code affecting individuals and other taxpayers who claim or reimburse certain business expenses.
Announcement 2000-27(PDF, 9K)
This document contains corrections to final regulations (T.D. 8859, 2000-5 I.R.B. 429) relating to the low-income housing tax credit under section 42 of the Code.
Announcement 2000-28(PDF, 17K)
This document contains corrections to final regulations (T.D. 8849, 2000-2 I.R.B. 245) relating to separate share rules applicable to estates under section 663(c) of the Code.
Announcement 2000-29(PDF, 11K)
This document contains corrections to final regulations (T.D. 8874, 2000-8 I.R.B. 644) relating to travel and tour activities of tax exempt organizations under section 513 of the Code.
Announcement 2000-30(PDF, 11K)
This document contains corrections to final regulations (T.D. 8867, 2000-7 I.R.B. 620) relating to the new mark-to-market election for stock of a passive foreign investment company.
Announcement 2000-31(PDF, 17K)
This document contains corrections to final regulations (T.D. 8856, 2000-3 I.R.B. 298) relating to the withholding of income tax on certain U.S. source income payments to foreign persons.
Announcement 2000-32(PDF, 9K)
This document contains corrections to Announcement 2000-18 (2000-13 I.R.B. 846) relating to the pass through 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.
Announcement 2000-33(PDF, 13K)
This document contains corrections to final regulations (T.D. 8853, 2000-4 I.R.B. 377) relating to the recharacterization of financing arrangements involving fast-pay stock.
Announcement 2000-34(PDF, 9K)
This document contains corrections to final regulations (T.D. 8870, 2000-8 I.R.B. 647) relating to making and maintaining qualified electing fund (QEF) elections.
You can either: Search all IRS Bulletin Documents issued since January 1996, or Search the entire site. For a more focused search, put your search word(s) in quotes.
