Internal Revenue Bulletins  

August 07, 2000

Internal Revenue Bulletin No. 2000-32

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. 2000-37(PDF, 39K)
Mutual life insurance companies; differential earnings rate. The differential earnings rate for 1999 and the recomputed differential earnings rate for 1998 are set forth for use by mutual life insurance companies to compute their income tax liabilities for 1999.

Rev. Rul. 2000-38(PDF, 22K)
Federal rates; adjusted federal rates; adjusted federal long-term rate, and the long-term exempt rate. For purposes of sections 1274, 1288, 382, and other sections of the Code, tables set forth the rates for August 2000.

T.D. 8892(PDF, 24K)
This document removes temporary regulations under sections 6012, 6061, and 6065 of the Code relating to the Telefile Voice Signature test.

EMPLOYEE PLANS

T.D. 8891(PDF, 36K)
Final regulations under sections 411 and 417 of the Code relate to the increase from $3,500 to $5,000 of the limit on distributions from qualified retirement plans that can be made without participant or spousal consent. These regulations also eliminate the "lookback rule" pursuant to which certain qualified plan benefits are deemed to exceed this limit on involuntary distributions.

EXEMPT ORGANIZATIONS

Announcement 2000-67(PDF, 24K)
A list is given of organizations now classified as private foundations.

ADMINISTRATIVE

Announcement 2000-66(PDF, 21K)
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 2000-68(PDF, 21K)
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.

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