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.
SPECIAL ANNOUNCEMENT
Announcement 2000-93(PDF, 7K)
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.
INCOME TAX
Rev. Proc. 2000-47(PDF, 12K)
This notice provides tables that show the amount of an individual's income that is exempt from a notice of levy used to collect delinquent tax in 2001.
Rev. Rul. 2000-51(PDF, 9K)
LIFO; price indexes; department stores. The September 2000 Bureau of Labor Statistics price indexes are accepted for use by department stores employing the retail inventory and last-in, first-out inventory methods for valuing inventories for tax years ended on, or with reference to, September 30, 2000.
T.D. 8906(PDF, 22K)
Final regulations under section 752 of the Code relate to the allocation of nonrecourse liabilities by a partnership.
EXEMPT ORGANIZATIONS
Announcement 2000-91(PDF, 18K)
A list is given of organizations now classified as private foundations.
EMPLOYMENT TAX
Notice 2000-47(PDF, 13K)
This notice provides tables that show the amount of an individual's income that is exempt from a notice of levy used to collect delinquent tax in 2001.
TAX CONVENTIONS
Bahrain(PDF, 161K)
The bilateral agreement between the United States and the State of Bahrain, providing for the reciprocal tax exemption of income from the international operation of ships and/or aircraft, is set forth.
ADMINISTRATIVE
Announcement 2000-92(PDF, 8K)
This document contains corrections to proposed regulations (REG–117162–99, 2000–15, I.R.B. 871) relating to the tax treatment of cafeteria plans.
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