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. 2000-29(PDF, 15K)
LIFO; price indexes; department stores. The April 2000 Bureau of Labor Statistics price indexes are accepted for use by department stores employing the retail inventory and last-in, first-out inventory methods for valuing inventories for tax years ended on, or with reference to, April 30, 2000.
T.D. 8884(PDF, 39K)
Final regulations under section 1502 of the Code relate to certain credits of corporations that become members of a consolidated group.
ADMINISTRATIVE
Rev. Proc. 2000-26(PDF, 26K)
Interest netting for interest accruing on or after October 1, 1998. This procedure provides guidance regarding the application of section 6621(d) of the Code to interest accruing on or after October 1, 1998. Section 6621(d) provides for a net interest rate of zero to the extent of overlapping tax underpayments and tax overpayments, and generally applies to interest for periods beginning after July 22, 1998 (interest accruing on or after October 1, 1998).
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