Internal Revenue Bulletins  

May 22, 2000

Internal Revenue Bulletin No. 2000-21

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.

EMPLOYEE PLANS

Notice 2000-27(PDF, 11K)
Weighted average interest rate update. The weighted average interest rate for May 2000 and the resulting permissible range of interest rates used to calculate current liability for purposes of the full funding limitation of section 412(c)(7) of the Code are set forth.

Rev. Rul. 2000-27(PDF, 16K)
Qualified cash or deferred arrangements; separation from service. The sale of less than substantially all of the assets of a trade or business to an unrelated employer does not preclude a distribution to affected participants in a section 401(k) plan on account of separation from service.

EXCISE TAX

Notice 2000-28(PDF, 14K)
Coal; imposition of tax. This notice provides rules for making a nontaxable sale or obtaining a credit or refund of the coal excise tax under section 4121 of the Code for coal that is in the stream of export when sold by the producer and is actually exported.

ADMINISTRATIVE

Announcement 2000-47(PDF, 10K)
This is the schedule for the 2000 IRS/SSA Information Reporting Seminars.

Rev. Proc. 2000-23(PDF, 342K)
Specifications for private printing of substitute Forms W-2 and W-3. Specifications are set forth for the private printing of paper substitutes for tax year 2000 Form W-2, Wage and Tax Statement, and Form W-3, Transmittal of Wage and Tax Statements. Rev. Proc. 99-24 superseded.

Rev. Proc. 2000-25(PDF, 276K)
Magnetic media; electronic filing; 2000 form specifications. Specifications are set forth for the magnetic or electronic filing of 2000 Forms 1098, 1099, 5498, and W-2G. Rev. Proc. 99-29 superseded.

Previous | Next

SEARCH:

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.





2000 Document Types | 2000 Weekly IRBs

IRS Bulletins Main | Home

  to download the Adobe Acrobat PDF Reader