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
T.D. 8894(PDF, 62K)
REG-116495-99(PDF, 37K)
Final and proposed regulations under section 72(p)(1)(A) of the Code relate to loans made from a qualified employer plan to plan participants or beneficiaries. The proposed regulations address certain issues that were not addressed in the final regulations, including situations in which a loan is refinanced or more than one loan is made.
EXEMPT ORGANIZATIONS
Announcement 2000-69(PDF, 13K)
A list is provided of organizations that no longer qualify as organizations to which contributions are deductible under section 170 of the Code.
Notice 2000-36(PDF, 13K)
IRS releases new Form 8871, Political Organization Notice of Section 527 Status. This notice announces the release of the new form required to be filed by political organizations under section 527(i) of the Code and outlines plans for implementing the new law.
Notice 2000-41(PDF, 17K)
IRS releases new Form 8872, Political Organization Report of Contributions and Expenditures. This notice announces the release of the new form required to be filed by political organizations under section 527(j) of the Code requiring the listing of contributions and expenditures.
EMPLOYMENT TAX
Notice 2000-38(PDF, 25K)
Cash or deferred arrangements; nonqualified deferred compensation. This notice describes the withholding and reporting requirements applicable to eligible deferred compensation plans described under section 457(b) of the Code.
ADMINISTRATIVE
Notice 2000-34(PDF, 14K)
Losses: Blue Cross Blue Shield organizations. This notice informs Blue Cross Blue Shield insurance organizations that the Service will challenge deductions for losses that relate to the termination of individual customer, provider, or employee contracts or relationships associated with customer lists, provider networks, and workforce in place with respect to which the taxpayer claims an adjusted basis derived from section 1012(c)(3)(A)(ii) of the Tax Reform Act of 1986.
Rev. Proc. 2000-32(PDF, 16K)
This procedure provides the domestic asset/liability percentages and domestic investment yield percentages needed by foreign companies conducting insurance business in the United States to compute their minimum effectively connected net investment income.
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