Internal Revenue Bulletins  

November 20, 2000

Internal Revenue Bulletin No. 2000-47

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

Notice 2000-58(PDF, 8K)
Qualified subchapter S subsidiary election form. This notice provides election procedures for qualified subchapter S subsidiaries. Notice 97–4 superseded.

EMPLOYEE PLANS

Rev. Rul. 2000-53(PDF, 10K)
Covered compensation tables; 2001. Covered compensation tables under section 401 of the Code for the year 2001 are provided for use in determining contributions to defined benefit plans and permitted disparity.

EXEMPT ORGANIZATIONS

Announcement 2000-94(PDF, 7K)
A list is provided of organizations that no longer qualify as organizations to which contributions are deductible under section 170 of the Code.

EMPLOYMENT TAX

Rev. Proc. 2000-49(PDF, 91K)
Electronic filing; magnetic media. Specifications are set forth for the magnetic or electronic filing of Form 8027, Employer's Annual Information Return of Tip Income and Allocated Tips, for 2000. The forms may be filed with the Internal Revenue Service using 1/2-inch magnetic tape; IBM 3480/3490 or AS400 compatible tape cartridges; or 5 1/4-, 3 1/2-inch diskettes. Rev. Proc. 99–46 superseded.

ADMINISTRATIVE

Announcement 2000-90(PDF, 7K)
Registration is currently underway for the Thirteenth Annual Institute on Current Issues in International Taxation to be held on December 7 and 8, 2000.

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