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. 97-31(PDF, 26K)
International operation of ships and aircraft; income exempt from tax. Those countries that currently provide exemptions from tax to U.S. persons for income from the international operation of ships and aircraft through income tax conventions, diplomatic notes, or the country's domestic law are listed. Rev. Rul. 89-42 supplemented.
EMPLOYEE PLANS
REG-107644-97(PDF, 29K)
Proposed regulations under section 411 of the Code permit an amendment to a qualified plan that eliminates certain pre-retirement optional forms of benefit.
ESTATE TAX
Ct. D. 2062(PDF, 98K)
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.
EXEMPT ORGANIZATIONS
Announcement 97-76(PDF, 16K)
A list is given of organizations now classified as private foundations.
ADMINISTRATIVE
Announcement 97-75(PDF, 12K)
The version of Rev. Rul. 97-31 released for advance publication on July 22, 1997, has been corrected. The corrected version of is on page 4 of this Bulletin.
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