| Announcements |
Bulletin |
Date of IRB |
 |
| Announcement 2000-102(PDF, 12K) |
IRB #2000-52(HTML) |
Dec. 26, 2000 |
| This document contains corrections to the footnotes for the Actions Relating to Court Decisions published in 1999-40 I.R.B. on the page following the Introduction. |
| Announcement 2000-101(PDF, 10K) |
IRB #2000-52(HTML) |
Dec. 26, 2000 |
| This announcement includes the procedures for partnerships to request a waiver of the requirement for partnerships with more than 100 partners to electronically file Form 1065, U.S. Partnership Return of Income. |
| Announcement 2000-100(PDF, 13K) |
IRB #2000-51(HTML) |
Dec. 18, 2000 |
| This document contains corrections to final regulations (T.D. 8899, 2000-38 I.R.B. 288) relating to the definition of a qualified interest under section 2702 of the Code. |
| Announcement 2000-99(PDF, 7K) |
IRB #2000-51(HTML) |
Dec. 18, 2000 |
| This announcement reminds sponsors of master and prototype (M&P) plans and practitioners who sponsor volume submitter specimen plans that the deadline for applying for GUST opinion and advisory letters for their plans is December 31, 2000. |
| Announcement 2000-98(PDF, 7K) |
IRB #2000-50(HTML) |
Dec. 11, 2000 |
| A list is provided of organizations now classified as private foundations. |
| Announcement 2000-97(PDF, 10K) |
IRB #2000-48(HTML) |
Nov. 27, 2000 |
| The Service announces a new reporting code to be used
beginning with the 2001 Form W-2. An employee's income
from the exercise of nonstatutory options must also be
reported on Form W-2 in box 12 using Code V. |
| Announcement 2000-96(PDF, 16K) |
IRB #2000-48(HTML) |
Nov. 27, 2000 |
| This document contains corrections to a notice of proposed
rulemaking and a notice of public hearing (REG-209038-
89, 2000-34 I.R.B. 191) relating to transfers of property by
U.S. persons to foreign trusts that have U.S. beneficiaries. |
| Announcement 2000-95(PDF, 12K) |
IRB #2000-48(HTML) |
Nov. 27, 2000 |
| Registration is currently underway for the Thirteenth Annual
Institute on Current Issues in International Taxation to be
held on December 7 and 8, 2000. |
| Announcement 2000-94(PDF, 7K) |
IRB #2000-47(HTML) |
Nov. 20, 2000 |
| A list is provided of organizations that no longer qualify as organizations to which contributions are deductible under section 170 of the Code. |
| Announcement 2000-93(PDF, 7K) |
IRB #2000-46(HTML) |
Nov. 13, 2000 |
| The Thirteenth Annual Institute on Current Issues in International Taxation, jointly sponsored by the Internal Revenue Service and The George Washington University, will be held on December 7 and 8, 2000, at the J.W. Marriott Hotel in Washington, DC. |
| Announcement 2000-92(PDF, 8K) |
IRB #2000-46(HTML) |
Nov. 13, 2000 |
| This document contains corrections to proposed regulations (REG11716299, 200015, I.R.B. 871) relating to the tax treatment of cafeteria plans. |
| Announcement 2000-91(PDF, 18K) |
IRB #2000-46(HTML) |
Nov. 13, 2000 |
| A list is given of organizations now classified as private foundations. |
| Announcement 2000-90(PDF, 7K) |
IRB #2000-47(HTML) |
Nov. 20, 2000 |
| Registration is currently underway for the Thirteenth Annual Institute on Current Issues in International Taxation to be held on December 7 and 8, 2000. |
| Announcement 2000-89(PDF, 89K) |
IRB #2000-45(HTML) |
Nov. 6, 2000 |
| The United States recently exchanged instruments of ratification for a new income tax treaty with Ukraine. This announcement provides supplemental tables of withholding tax rates and exempt personal service income for Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Corporations, and Publication 901, U.S. Tax Treaties. |
| Announcement 2000-88(PDF, 30K) |
IRB #2000-44(HTML) |
Oct. 30, 2000 |
| This document contains corrections to a removal of final regulations (T.D. 8897, 200036 I.R.B. 234) relating to the application of section 263A of the Code to property production in the trade or business of farming. |
| Announcement 2000-87(PDF, 41K) |
IRB #2000-44(HTML) |
Oct. 30, 2000 |
| A list is given of organizations now classified as private foundations. |
| Announcement 2000-86(PDF, 36K) |
IRB #2000-44(HTML) |
Oct. 30, 2000 |
| The Service announces a change to the distribution codes to be used on Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc., when making distributions from IRAs. |
| Announcement 2000-85(PDF, 29K) |
IRB #2000-43(HTML) |
Oct. 23, 2000 |
| This document contains corrections to a notice of proposed rulemaking (REG10852200, 200034 I.R.B 187) relating to the recognition of gain on certain transfers to certain foreign trusts and estates. |
| Announcement 2000-84(PDF, 41K) |
IRB #2000-42(HTML) |
Oct. 16, 2000 |
| Application of tax laws to use of the Internet by exempt organizations. The Service requests comments on the need for guidance clarifying the application of Internal Revenue Code provisions to use of the Internet by exempt organizations. |
| Announcement 2000-83(PDF, 28K) |
IRB #2000-41(HTML) |
Oct. 10, 2000 |
| New Form 8869, Qualified Subchapter S Subsidiary Election, is now available. This form is used by a parent S corporation to elect to treat one or more of its eligible subsidiaries as a qualified subchapter S subsidiary (QSub). |
| Announcement 2000-82(PDF, 33K) |
IRB #2000-42(HTML) |
Oct. 16, 2000 |
| The IRS released new Form 8870, Information Return for Transfers Associated With Certain Personal Benefit Contracts. For taxable years beginning prior to January 1, 2000, organizations that pay premiums on "personal benefit contracts," as that term is used in section 170(f)(10) of the Code, must file Form 8870 by the later of 90 days after this announcement or the date the organization is required to file its annual return. See also Notice 200024, 200017 I.R.B. 952. |
| Announcement 2000-81(PDF, 28K) |
IRB #2000-41(HTML) |
Oct. 10, 2000 |
| This document contains corrections to final regulations (T.D. 8892, 200032 I.R.B. 158) relating to the removal of temporary regulations concerning the Telefile Voice Signature test. |
| Announcement 2000-80(PDF, 33K) |
IRB #2000-40(HTML) |
Oct. 2, 2000 |
| This announcement informs the public of the new toll-free number for contacting an Appeals Officer (Customer Service/Outreach). |
| Announcement 2000-79(PDF, 10K) |
IRB #2000-39(HTML) |
Sept. 25, 2000 |
| A list is given of organizations now classified as private foundations. |
| Announcement 2000-78(PDF, 35K) |
IRB #2000-43(HTML) |
Oct. 23, 2000 |
| The Service is requesting comments on the proposed regulations regarding the monthly limit for transit passes and transportation, in a commuter highway vehicle, provided by an employer to employees under section 132(f) of the Code. |
| Announcement 2000-77(PDF, 367K) |
IRB #2000-36(HTML) |
Sept. 5, 2000 |
| This announcement provides guidance on the types of plan amendments that may be needed to obtain a favorable determination letter for volume submitter plan applications. |
| Announcement 2000-76(PDF, 346K) |
IRB #2000-36(HTML) |
Sept. 5, 2000 |
| The Service expects to post planned changes to the 2001 Forms W-2 and W-3 on the IRS web site by mid-October 2000. Earlier drafts are being modified in response to public comments. |
| Announcement 2000-75(PDF, 34K) |
IRB #2000-37(HTML) |
Sept. 11, 2000 |
| A list is given of organizations now classified as private foundations. |
| Announcement 2000-74(PDF, 26K) |
IRB #2000-35(HTML) |
Aug. 28, 2000 |
| This document contains corrections to final regulations (T.D. 8873, 20009 I.R.B.713) relating to the transmission of certain notices and consents through electronic media. |
| Announcement 2000-73(PDF, 23K) |
IRB #2000-35(HTML) |
Aug. 28, 2000 |
| This document contains corrections to final regulations (T.D.8884, 200024 I.R.B.1250) relating to certain credits of corporations that become members of a consolidated group. |
| Announcement 2000-72(PDF, 48K) |
IRB #2000-35(HTML) |
Aug. 28, 2000 |
| This announcement requests comments on a proposed revenue ruling regarding the notice and reporting requirements for political organizations described in section 527 of the Code. |
| Announcement 2000-71(PDF, 32K) |
IRB #2000-44(HTML) |
Oct. 30, 2000 |
| Qualified plans; amendments; section 411(d)(6).This announcement assists practitioners and plan sponsors in requesting determination letters with respect to certain amendments to qualified plans made as a result of regulations that were published under section 411(d)(6) of the Code on September 6, 2000. |
| Announcement 2000-70(PDF, 32K) |
IRB #2000-34(HTML) |
Aug. 21, 2000 |
| A list is given of organizations now classified as private foundations. |
| Announcement 2000-69(PDF, 13K) |
IRB #2000-33(HTML) |
Aug. 14, 2000 |
| A list is provided of organizations that no longer qualify as organizations to which contributions are deductible under section 170 of the Code. |
| Announcement 2000-68(PDF, 21K) |
IRB #2000-32(HTML) |
Aug. 7, 2000 |
| This document withdraws the cross-referencing notice of proposed rulemaking (IA-38-93, 1994-1 C.B. 795) under sections 6012, 6061, and 6065 of the Code relating to the Telefile Voice Signature test. |
| Announcement 2000-67(PDF, 24K) |
IRB #2000-32(HTML) |
Aug. 7, 2000 |
| A list is given of organizations now classified as private foundations. |
| Announcement 2000-66(PDF, 21K) |
IRB #2000-32(HTML) |
Aug. 7, 2000 |
| This document contains corrections to the notice of proposed rulemaking (REG-107644-98, 2000-23 I.R.B. 1229) relating to the dollar-value LIFO regulations. |
| Announcement 2000-65(PDF, 30K) |
IRB #2000-31(HTML) |
July 31, 2000 |
| A public hearing on proposed regulations (REG11716299, 200015 I.R.B. 871) relating to the tax treatment of cafeteria plans is scheduled for August 17, 2000. |
| Announcement 2000-64(PDF, 17K) |
IRB #2000-31(HTML) |
July 31, 2000 |
| Supplemental information on short-term Treasury bills for the 1999 edition of Publication 1212, List of Original Issue Discount Instruments, is now available. |
| Announcement 2000-63(PDF, 19K) |
IRB #2000-31(HTML) |
July 31, 2000 |
| This document withdraws proposed regulations (FI4290, 19921 C.B. 1072) relating to thrift institutions that become ineligible to use the reserve method of accounting for bad debts allowed by section 593 of the Code. |
| Announcement 2000-62(PDF, 26K) |
IRB #2000-30(HTML) |
July 24, 2000 |
| A list is provided of organizations that no longer qualify as organizations to which contributions are deductible under section 170 of the Code. |
| Announcement 2000-61(PDF, 35K) |
IRB #2000-30(HTML) |
July 24, 2000 |
| A list is provided of organizations now classified as private foundations. |
| Announcement 2000-60(PDF, 17K) |
IRB #2000-31(HTML) |
July 31, 2000 |
| Prototype plans, automatic enrollment features. This announcement informs employers and prototype plan sponsors of the availability of automatic enrollment features in prototype section 401(k) plans. |
| Announcement 2000-59(PDF, 103K) |
IRB #2000-29(HTML) |
July 17, 2000 |
| The United States recently exchanged instruments of ratification for a new income tax treaty with Denmark. This announcement provides supplemental tables of withholding tax rates and exempt personal service income for Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Corporations, and Publication 901, U.S. Tax Treaties. |
| Announcement 2000-58(PDF, 28K) |
IRB #2000-30(HTML) |
July 24, 2000 |
| This document announces the terms and conditions under which the Service will settle taxpayer claims for the Targeted Jobs Tax Credit in circumstances where the taxpayer requested but never received certification because the certification program shut down after the credit expired on December 31, 1994. |
| Announcement 2000-57(PDF, 27K) |
IRB #2000-28(HTML) |
July 10, 2000 |
| This document contains corrections to final regulations (T.D. 8883, 2000-23 I.R.B. 1151) under section 1032 of the Code relating to the treatment of a disposition of an issuing corporation's stock by an acquiring entity in a taxable transaction. |
| Announcement 2000-56(PDF, 15K) |
IRB #2000-26(HTML) |
June 26, 2000 |
| A list is provided of organizations that no longer qualify as organizations to which contributions are deductible under section 170 of the Code. |
| Announcement 2000-55(PDF, 8K) |
IRB #2000-25(HTML) |
June 19, 2000 |
| Submission of tax shelter information. This announcement provides the mailing address, telephone number, fax number, and e-mail address for persons who wish to submit information to the Office of Tax Shelter Analysis. |
| Announcement 2000-54(PDF, 447K) |
IRB #2000-26(HTML) |
June 26, 2000 |
| The Service is requesting comments from the public on proposed revisions to Form 1042S, Foreign Person's U.S. Source Income Subject to Withholding. |
| Announcement 2000-53(PDF, 14K) |
IRB #2000-22(HTML) |
May 30, 2000 |
| This document contains corrections to final regulations (T.D. 8879, 2000-16 I.R.B. 882) relating to the kerosene tax under section 4081 of the Code. |
| Announcement 2000-52(PDF, 14K) |
IRB #2000-22(HTML) |
May 30, 2000 |
| A list is given of organizations now classified as private foundations. |
| Announcement 2000-51(PDF, 18K) |
IRB #2000-22(HTML) |
May 30, 2000 |
| This document provides advance notice of a proposed rulemaking and solicits comments to amend Circular 230, appearing in 31 CFR Part 10, which governs the rules of practice before the IRS. |
| Announcement 2000-50(PDF, 10K) |
IRB #2000-19(HTML) |
May 8, 2000 |
| This announcement contains the section pertaining to the paperwork Reduction Act which was omitted from Revenue Procedure 2000-12 (2000-4 I.R.B. 387). |
| Announcement 2000-49(PDF, 6K) |
IRB #2000-19(HTML) |
May 8, 2000 |
| This announcement informs the public of a delay in finalizing proposed regulations (REG-104939-99, 1999-49, I.R.B. 643) under section 6212(b) of the Code regarding a taxpayer's last known address published in the Federal Register (64 FR 63768) on November 22, 1999. The regulations were proposed to be effective May 1, 2000, but will not be effective until all necessary steps are taken to implement the regulations. |
| Announcement 2000-48(PDF, 9K) |
IRB #2000-23(HTML) |
June 3, 2000 |
| This announcement provides additional information relating to Rev. Proc. 2000-12 for financial institutions that are considering entering into a qualified intermediary agreement with the Internal Revenue Service. |
| Announcement 2000-47(PDF, 10K) |
IRB #2000-21(HTML) |
May 22, 2000 |
| This is the schedule for the 2000 IRS/SSA Information Reporting Seminars. |
| Announcement 2000-46(PDF, 8K) |
IRB #2000-19(HTML) |
May 8, 2000 |
| Notice of call for redemption: 8 1/4 percent Treasury Bonds of 2000-5. Treasury bonds dated May 15, 1975, and due on May 15, 2005, are called for redemption at par on May 15, 2000, on which date interest on these bonds will cease. |
| Announcement 2000-45(PDF, 8K) |
IRB #2000-18(HTML) |
May 1, 2000 |
| This announcement changes the date and location of the public hearing and provides notice of an extension of time for submitting comments with respect to proposed regulations (REG-208280-86, 2000-8 I.R.B. 654) relating to exclusions from gross income of foreign corporations under section 883 of the Code. The hearing is now scheduled for June 8, 2000. |
| Announcement 2000-44(PDF, 7K) |
IRB #2000-17(HTML) |
April 24, 2000 |
| This document contains a correction to proposed regulations (REG-103736-00, 2000-11 I.R.B. 768) relating to the maintenance of lists of potentially abusive tax shelters described in section 6112 of the Internal Revenue Code. |
| Announcement 2000-43(PDF, 19K) |
IRB #2000-17(HTML) |
April 24, 2000 |
| Announcement 2000-43 This document announces the acceptance of petitions requesting that nine polyether polyol substances be added to the list of taxable substances in section 4672(a)(3) of the Code. |
| Announcement 2000-42(PDF, 28K) |
IRB #2000-16(HTML) |
April 17, 2000 |
| This document contains a partial withdrawal of the notice of proposed rulemaking (PS-6-95 [1996-1 C.B. 859]; REG-209753-95) as it relates to diesel fuel dye injection systems. |
| Announcement 2000-41(PDF, 20K) |
IRB #2000-16(HTML) |
April 17, 2000 |
| This document contains corrections to proposed regulations (REG-113572-99, 2000-7 I.R.B. 624) relating to qualified transportation fringe benefits. |
| Announcement 2000-40(PDF, 29K) |
IRB #2000-16(HTML) |
April 17, 2000 |
| This document contains corrections to proposed regulations (REG-209601-92, 2000-12 I.R.B. 829) relating to the tax treatment of sponsorship payments received by exempt organizations. |
| Announcement 2000-39(PDF, 28K) |
IRB #2000-16(HTML) |
April 17, 2000 |
| A list is provided of organizations that no longer qualify as organizations to which contributions are deductible under section 170 of the Code. |
| Announcement 2000-38(PDF, 17K) |
IRB #2000-16(HTML) |
April 17, 2000 |
| This document contains a correction to proposed regulations (REG-100276-97, 2000-8 I.R.B. 682) relating to financial asset securitization investment trusts (FASITs) and real estate mortgage investment conduits (REMICs). |
| Announcement 2000-37(PDF, 21K) |
IRB #2000-16(HTML) |
April 17, 2000 |
| This document contains corrections to final regulations (T.D. 8865, 2000-7 I.R.B. 589) relating to the amortization of certain intangible property. |
| Announcement 2000-36(PDF, 19K) |
IRB #2000-16(HTML) |
April 17, 2000 |
| This document contains corrections to final regulations (T.D. 8869, 2000-6 I.R.B. 498) relating to the treatment of corporate subsidiaries of S corporations and interpreting the rules added to the Code by section 1308 of the Small Business Job Protection Act of 1996. |
| Announcement 2000-35(PDF, 128K) |
IRB #2000-16(HTML) |
April 17, 2000 |
| This document contains the annual report to the public concerning Advance Pricing Agreements (APAs) and the APA program under section 521(b) of the Ticket to Work and Work Incentives Improvement Act of 1999. |
| Announcement 2000-34(PDF, 9K) |
IRB #2000-15(HTML) |
April 10, 2000 |
| This document contains corrections to final regulations (T.D. 8870, 2000-8 I.R.B. 647) relating to making and maintaining qualified electing fund (QEF) elections. |
| Announcement 2000-33(PDF, 13K) |
IRB #2000-15(HTML) |
April 10, 2000 |
| This document contains corrections to final regulations (T.D. 8853, 2000-4 I.R.B. 377) relating to the recharacterization of financing arrangements involving fast-pay stock. |
| Announcement 2000-32(PDF, 9K) |
IRB #2000-15(HTML) |
April 10, 2000 |
| This document contains corrections to Announcement 2000-18 (2000-13 I.R.B. 846) relating to the pass through of items of an S corporation to its shareholders, the adjustments to the basis of stock of the shareholders, and the treatment of distributions by an S corporation. |
| Announcement 2000-31(PDF, 17K) |
IRB #2000-15(HTML) |
April 10, 2000 |
| This document contains corrections to final regulations (T.D. 8856, 2000-3 I.R.B. 298) relating to the withholding of income tax on certain U.S. source income payments to foreign persons. |
| Announcement 2000-30(PDF, 11K) |
IRB #2000-15(HTML) |
April 10, 2000 |
| This document contains corrections to final regulations (T.D. 8867, 2000-7 I.R.B. 620) relating to the new mark-to-market election for stock of a passive foreign investment company. |
| Announcement 2000-29(PDF, 11K) |
IRB #2000-15(HTML) |
April 10, 2000 |
| This document contains corrections to final regulations (T.D. 8874, 2000-8 I.R.B. 644) relating to travel and tour activities of tax exempt organizations under section 513 of the Code. |
| Announcement 2000-28(PDF, 17K) |
IRB #2000-15(HTML) |
April 10, 2000 |
| This document contains corrections to final regulations (T.D. 8849, 2000-2 I.R.B. 245) relating to separate share rules applicable to estates under section 663(c) of the Code. |
| Announcement 2000-27(PDF, 9K) |
IRB #2000-15(HTML) |
April 10, 2000 |
| This document contains corrections to final regulations (T.D. 8859, 2000-5 I.R.B. 429) relating to the low-income housing tax credit under section 42 of the Code. |
| Announcement 2000-26(PDF, 13K) |
IRB #2000-15(HTML) |
April 10, 2000 |
| This document contains corrections to final regulations (T.D. 8864, 2000-7 I.R.B. 614) relating to certain business expenses under section 274 of the Code affecting individuals and other taxpayers who claim or reimburse certain business expenses. |
| Announcement 2000-25(PDF, 15K) |
IRB #2000-14(HTML) |
April 3, 2000 |
| This document contains corrections to T.D. 8852 (2000-2 I.R.B. 253) which were published in the Federal Register on Wednesday, December 22, 1999 (64 FR 71641), relating to the passing through of items of an S corporation to its share holders, the adjustments to the basis of stock of the shareholders, and the treatment of distributions by an S corporation. |
| Announcement 2000-24(PDF, 13K) |
IRB #2000-14(HTML) |
April 3, 2000 |
| This document contains corrections to T.D. 8852 (2000-2 I.R.B. 253) which were published in the Federal Register on Wednesday, December 22, 1999 (64 FR 71641), relating to the passing through of items of an S corporation to its share holders, the adjustments to the basis of stock of the shareholders, and the treatment of distributions by an S corporation. |
| Announcement 2000-23(PDF, 27K) |
IRB #2000-19(HTML) |
May 8, 2000 |
| Public comments are requested on the proposed revision of the tip rate determination agreement (TRDA) used in the food and beverage industry. Comments must be received by July 7, 2000. |
| Announcement 2000-22(PDF, 22K) |
IRB #2000-19(HTML) |
May 8, 2000 |
| Public comments are requested on the proposed revision of the tip reporting alternative commitment (TRAC) agreement used in the food and beverage industry. Comments must be received by July 7, 2000. |
| Announcement 2000-21(PDF, 26K) |
IRB #2000-19(HTML) |
May 8, 2000 |
| Public comments are requested on the proposed revision of the tip reporting alternative commitment (TRAC) agreement used in the cosmetology and barber industry. Comments must be received by July 7, 2000. |
| Announcement 2000-20(PDF, 31K) |
IRB #2000-19(HTML) |
May 8, 2000 |
| Public comments are requested on the proposed tip rate determination agreement (TRDA) for use in industries other than food and beverage industry and the gaming industry. Comments must be received by July 7, 2000. |
| Announcement 2000-19(PDF, 28K) |
IRB #2000-19(HTML) |
May 8, 2000 |
| Public comments are requested on the proposed tip reporting alternative commitment (TRAC) agreement for use in industries other than the food and beverage industry and the cosmetology and barber industry, where employees receive both cash and charged tips. Comments must be received by July 7, 2000. |
| Announcement 2000-18(PDF, 10K) |
IRB #2000-13(HTML) |
March 27, 2000 |
| This document contains corrections to T.D. 8852 (2000-2 I.R.B. 253) which were published in the Federal Register on Wednesday, December 22, 1999 (64 FR 71641), relating to the passing through of items of an S corporation to its share holders, the adjustments to the basis of stock of the shareholders, and the treatment of distributions by an S corporation. |
| Announcement 2000-17(PDF, 10K) |
IRB #2000-13(HTML) |
March 27, 2000 |
| As published, section 13.06(3) and the table in section 13.06(5) of Rev. Proc. 2000-16, (2000-6 I.R.B. 518), contain errors. The references in those provisions of the revenue procedure should be to section 6.02(4)(b)(ii) of Rev. Proc. 2000-16 instead of section 6.02(4)(b)(i) of Rev. Proc. 2000-16. |
| Announcement 2000-16(PDF, 27K) |
IRB #2000-12(HTML) |
March 20, 2000 |
| This document contains proposed regulations relating to the postponement of certain tax-related deadlines due either to service in a combat zone or a Presidentially declared disaster. |
| Announcement 2000-15(PDF, 8K) |
IRB #2000-12(HTML) |
March 20, 2000 |
| The names of organizations that no longer qualify as organizations described in section 170(c)(2) of the Internal Revenue Code of 1986 are listed below. |
| Announcement 2000-14(PDF, 10K) |
IRB #2000-11(HTML) |
March 15, 2000 |
| This announcement explains that supplemental information on Short-Term Treasury Bills for Publication 1212, List of Original Issue Discount Instruments (revised December 1999), is now available. |
| Announcement 2000-13(PDF, 11K) |
IRB #2000-11(HTML) |
March 15, 2000 |
| This announcement corrects final regulations T.D. 8847 (1999-52 I.R.B. 701) under sections 743, 754, and 755 of the Code relating to adjustments following the sale of partnership interests. |
| Announcement 2000-12(PDF, 18K) |
IRB #2000-12(HTML) |
March 20, 2000 |
| The Treasury Department and Internal Revenue Service issued three sets of temporary and proposed regulations requiring promoters to register confidential corporate tax shelters and to maintain lists of investors and requiring corporate taxpayers to disclose large transactions that have characteristics common to tax shelters. |
| Announcement 2000-11(PDF, 7K) |
IRB #2000-10(HTML) |
March 6, 2000 |
| The United States recently exchanged instruments of ratification for four new income tax treaties effective January 1, 2000. This information was not included in Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Corporations (For Withholding in 2000). |
| Announcement 2000-10(PDF, 8K) |
IRB #2000-9(HTML) |
Feb. 28, 2000 |
| This announcement contains a change to the date and time of a public hearing relating to proposed regulations (REG-116733-98, 1999-36 I.R.B. 392) under section 355(e) of the Code. The original public hearing on January 26, 2000, has been rescheduled for March 2, 2000. |
| Announcement 2000-9(PDF, 9K) |
IRB #2000-9(HTML) |
Feb. 28, 2000 |
| This document contains a correction to Notice 2000-4 (2000-3 I.R.B. 313) in which an erroneous address was given for comments to be submitted electronically. |
| Announcement 2000-8(PDF, 13K) |
IRB #2000-6(HTML) |
Feb. 7, 2000 |
| A list is given of organizations now classified as private foundations. |
| Announcement 2000-7(PDF, 13K) |
IRB #2000-6(HTML) |
Feb. 7, 2000 |
| Mortality table; retirement plans. This announcement seeks public comments with respect to the mortality table in effect under section 412(1)(7)(C) of the Code. |
| Announcement 2000-6(PDF, 18K) |
IRB #2000-4(HTML) |
Jan. 24, 2000 |
| This announcement corrects final regulations T.D. 8845, 1999-51 I.R.B. 684, under section 6501 of the Code relating to the valuation of prior gifts in determining estate and gift tax liability, and to the period of assessing and collecting gift tax. |
| Announcement 2000-5(PDF, 26K) |
IRB #2000-4(HTML) |
Jan. 24, 2000 |
| Comments are requested on proposed regulations relating to requirements for excise tax returns and deposits. |
| Announcement 2000-4(PDF, 44K) |
IRB #2000-3(HTML) |
Jan. 18, 2000 |
| Arbitration. Pursuant to section 7123(b)(2) of the Code, Appeals is conducting a 2-year test of a binding arbitration procedure. This announcement contains procedures that taxpayers may use to request binding arbitration for factual issues that are already in the Appeals administrative process and which are not docketed in any court. A public hearing is scheduled for April 5, 2000. |
| Announcement 2000-3(PDF, 9K) |
IRB #2000-2(HTML) |
Jan. 10, 2000 |
| This document contains corrections to TD 8846, 1999-51 IRB 679, relating to the effect of certain administration expenses on the valuation of property for marital and charitable deduction purposes. |
| Announcement 2000-2(PDF, 15K) |
IRB #2000-2(HTML) |
Jan. 10, 2000 |
| Information letters written by the national office of Chief Counsel and by the Office of the Commissioner, Tax Exempt and Government Entities Division, to the public in response to inquiries postmarked or, if not mailed, received after January 1, 2000, will be available for public inspection quarterly beginning March 31, 2000, and on a continuing quarterly basis. |
| Announcement 2000-1(PDF, 17K) |
IRB #2000-2(HTML) |
Jan. 10, 2000 |
| This document provides interim information about the reporting requirements applicable to certain plans of state and local government employers for amounts provided under section 457. Comments are also requested regarding types of plans that should be treated as bona fide severance plans for purposes of section 457. |
