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
Announcement 2000-78(PDF, 35K)
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.
Notice 2000-56(PDF, 37K)
This notice provides guidance under section 1032 of the Code on which entity is treated as the grantor and owner of a grantor trust when a parent corporation contributes its stock to a rabbi trust for the benefit of the employees of a subsidiary.
Rev. Proc. 2000-42(PDF, 62K)
This procedure informs taxpayers of the information they must submit to request a closing agreement under section 1.15032(g)(2)(iv)(B) of the regulations to prevent the recapture of dual consolidated losses (DCLs) upon the occurrence of certain triggering events.
Rev. Proc. 2000-44(PDF, 45K)
Insurance companies; loss reserves; discounting unpaid losses. The loss payment patterns and discount factors are set forth for the 2000 accident year. These factors will be used for computing discounted unpaid losses under section 846 of the Code.
Rev. Proc. 2000-45(PDF, 33K)
Insurance companies; discounted estimated salvage recoverable. The salvage discount factors are set forth for the 2000 accident year. These factors will be used for computing estimated salvage recoverable under section 832 of the Code.
EMPLOYEE PLANS
Notice 2000-55(PDF, 34K)
Weighted average interest rate update. The weighted average interest rate for October 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.
REG-114697-00(PDF, 62K)
Nondiscrimination requirements for certain defined contribution retirement plans. Proposed regulations would prescribe conditions under which certain defined contribution retirement plans (sometimes referred to as "new comparability" plans) are permitted to demonstrate compliance with applicable nondiscrimination requirements based on plan benefits rather than plan contributions. A public hearing is scheduled for January 25, 2001.
TAX CONVENTIONS
Notice 2000-57(PDF, 40K)
The agreement between the United States and Netherlands identifying U.S. and Dutch pension plans for tax treaty benefits is set forth.
ADMINISTRATIVE
Announcement 2000-85(PDF, 29K)
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.
Rev. Proc. 2000-43(PDF, 55K)
Ex parte communication prohibition. Guidance is provided to taxpayers and IRS employees about ex parte communications during the appeals process.
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