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. 2000-31(PDF, 8K)
Low-income housing credit; satisfactory bond; "bond factor" amounts for the period April through June 2000. This ruling announces the monthly bond factor amounts to be used by taxpayers who dispose of qualified low-income buildings or interests therein during the period April through June 2000.
EMPLOYEE PLANS
Notice 2000-31(PDF, 17K)
Weighted average interest rate update. The weighted average interest rate for June 2000 and the resulting permissible range of interest rates used to calculate current liability for purposes of the full funding limitation of section 412(c)(7) of the Code are set forth.
Notice 2000-32(PDF, 31K)
Rollovers; hardship distributions. This notice provides relief relating to the exception to the definition of eligible rollover distribution for hardship distributions, as provided by sections 402(c)(4)(C) and 403(b)(8)(B) of the Code. Notice 99–5 modified.
Rev. Proc. 2000-27(PDF, 22K)
Qualified plans; determination letters; remedial amendment period. This procedure opens the determina-tion letter program to allow sponsors of qualified plans within the meaning of section 401(a) or 403(a) of the Code to request determination letters from the Service that take into account all changes in the plan qualification requirements made by the Small Business Job Protection Act of 1996 and other recent legislation. It also extends the remedial period under section 401(b) of the Code for amending plans for these changes, as well as the remedial amendment period for amending governmental and nonelecting church plans for the Tax Reform Act of 1986. Rev. Procs. 98–14, 99–23, 2000–6, and 2000–20 modified.
EXEMPT ORGANIZATIONS
Announcement 2000-56(PDF, 15K)
A list is provided of organizations that no longer qualify as organizations to which contributions are deductible under section 170 of the Code.
EXCISE TAX
T.D. 8887(PDF, 19K)
Final regulations under section 6302 of the Code relate to deposits of excise tax. Notice 97–15 obsoleted.
ADMINISTRATIVE
Announcement 2000-54(PDF, 447K)
The Service is requesting comments from the public on proposed revisions to Form 1042–S, Foreign Person's U.S. Source Income Subject to Withholding.
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