1997 Miscellaneous IRS Documents

These "Miscellaneous IRS Documents" published in The Internal Revenue Bulletin (IRB), the authoritative instrument of the Commissioner of Internal Revenue for announcing official rulings and procedures of the Internal Revenue Service, and for publishing Treasury Decisions, Executive Orders, Tax Conventions, legislation, court decisions, and other items of general interest.

Included here are such documents as: Tax Conventions, Public Laws, Court Decisions, Railroad Retirement Board Quarterly Reports, information pertaining to Social Security taxes, and Scenarios of Disciplinary Actions as issued by the Office of the Director of Practice. Please note that NOT all of these types of documents are published in the IRB.

Miscellaneous IRS Documents are in the Adobe Acrobat PDF format. Internal Revenue Bulletin Summary pages are in HTML format.

Court Decisions	Bulletin	Date of IRB
Ct. D. 2062(PDF, 98K)	IRB #1997-32(HTML)	Aug. 11, 1997
Marital or charitable bequests. A taxpayer does not have to reduce the estate tax deduction for marital or charitable bequests by the amount of the administration expenses that were paid from income generated during administration by assets allocated to those bequests. Commissioner v. Estate of Hubert.
Ct. D. 2061(PDF, 74K)	IRB #1997-31(HTML)	Aug. 4, 1997
Punitive damages for personal injuries. Petitioners' punitive damages were not received "on account of" personal injuries; therefore, the gross-income-exclusion provision does not apply and the damages are taxable. O'Gilvie et al., Minors v. United States.
Delegation Orders	Bulletin	Date of IRB
Del. Ord. 232 (Rev. 3)(PDF, 18K)	IRB #1997-25(HTML)	June 23, 1997
The authority to issue Taxpayer Assistance Orders (TAOs) under IRC section 7811 is delegated to certain officials. Del. Order 232 (Rev. 2) superseded.
Del. Order 172 (Rev. 5)(PDF, 13K)	IRB #1997-28(HTML)	July 14, 1997
This order gives authority to waive all or part of the excise tax imposed under Code section 4971(f), with respect to liquidity shortfalls within the meaning of Code section 412(m)(5)(E), to the Director of the Employee Plans Division and may be relegated to branch chiefs within the division.
Del. Order 97 (Rev. 34)(PDF, 34K)	IRB #1997-41(HTML)	Oct. 14, 1997
The authority delegated by the Commissioner of Internal Revenue to the Assistant Commissioner (Employee Plans and Exempt Organizations), to enter into and approve certain closing agreements, may be redelegated to special assistants and division directors reporting directly to the Assistant Commissioner. Del. Order 97 (Rev. 33) superseded.
Public Laws	Bulletin	Date of IRB
PL-105-35(PDF, 42K)	IRB #1997-43(HTML)	Oct. 27, 1997
An Act to amend the Internal Revenue Code of 1986 to prevent the unauthorized inspection of tax returns or tax return information.
PL-105-2(PDF, 1.7M)	IRB #1997-18(HTML)	May 5, 1997
An Act to amend the Internal Revenue Code of 1986 to reinstate the Airport and Airway Trust Fund excise taxes, and other purposes.
Railroad Retirement Board Report Quarterlys	Bulletin	Date of IRB
Railroad Retirement Board 4th Quarter(PDF, 14K)	IRB #1997-52(HTML)	Dec. 29, 1997
Railroad retirement; rate determination; quarterly. The Railroad Retirement Board has determined that the rate of tax imposed by section 3221 of the Code shall be 35 cents for the quarter beginning October 1, 1997, and 35 cents for the quarter beginning January 1, 1998.
Railroad Retirement Board 2nd Quarter(PDF, 14K)	IRB #1997-21(HTML)	May 27, 1997
Railroad retirement; rate determination; quarterly. The Railroad Retirement Board has determined that the rate of tax imposed by Code section 3221 shall be 35 cents for the quarter beginning April 1, 1997.
Social Security Contribution & Benefit Bases	Bulletin	Date of IRB
Social Security(PDF, 13K)	IRB #1997-52(HTML)	Dec. 29, 1997
Social security contribution and benefit base; domestic employee coverage threshold. The Commissioner of the Social Security Administration has announced the OASDI contribution and benefit base for remuneration paid in 1998 and self-employment income earned in taxable years beginning in 1998. The Commissioner has also determined the domestic employee coverage threshold amount for 1998.
Tax Conventions	Bulletin	Date of IRB
Malta(PDF, 11K)	IRB #1997-17(HTML)	April 28, 1997
The bilateral agreements between the United States and Malta, providing for the reciprocal tax exemption of income from international operation of ships and/or aircraft, are set forth.

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