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. Proc. 2000-50(PDF, 18K)
Tax treatment of computer software expenditures. This procedure updates the guidelines contained in Rev. Proc. 69–21, relating to costs incurred to develop, purchase, lease, or license computer software, to be consistent with sections 167(f)(1) and 197 of the Code and the regulations thereunder. It also provides safe harbors and procedures for taxpayers to obtain consent to change to a method under this revenue procedure. Rev. Proc. 69–21 superseded. Rev. Procs. 97–50 and 99–49 modified.
Rev. Rul. 2000-55(PDF, 9K)
Section 1274A inflation-adjusted numbers for 2001. This ruling provides the dollar amounts, increased by the 2001 inflation adjustment, for section 1274A of the Code. Rev. Rul. 99–50 supplemented and superseded.
Rev. Rul. 2000-56(PDF, 7K)
CPI adjustment for below-market loans for 2001. The amount that section 7872(g) of the Code permits a taxpayer to lend to a qualified continuing care facility without incurring imputed interest is adjusted for years 1987–2001. Rev. Rul. 99–49 supplemented and superseded.
EMPLOYEE PLANS
Notice 2000-66(PDF, 8K)
Retirement plans; year 2001 section 415(d) lim-itations. Cost-of-living adjustments effective January 1, 2001, applicable to the dollar limits on benefits under qualified defined benefit pension plans and to other provisions affecting (1) certain plans of deferred compensation and (2) "control employees," are set forth.
EMPLOYMENT TAX
T.D. 8909(PDF, 12K)
REG-114423-00(PDF, 13K)
Final, temporary, and proposed regulations under section 6302 of the Code relate to the deposit of federal employment taxes.
Social Security(PDF, 8K)
2001 social security contribution and benefit base; domestic employee coverage threshold. The Commissioner of the Social Security Administration has announced (1) the OASDI contribution and benefit base for remuneration paid in 2001 and self-employment income earned in taxable years beginning in 2001, and (2) the domestic employee coverage threshold amount for 2001.
TAX CONVENTIONS
Rev. Rul. 2000-59(PDF, 19K)
"Liable to Tax" treaty residence standard. Guidance is provided on the "liable to tax" standard for residence under U.S. income tax treaties.
ADMINISTRATIVE
Announcement 2000-101(PDF, 10K)
This announcement includes the procedures for partnerships to request a waiver of the requirement for partnerships with more than 100 partners to electronically file Form 1065, U.S. Partnership Return of Income.
Announcement 2000-102(PDF, 12K)
This document contains corrections to the footnotes for the Actions Relating to Court Decisions published in 1999-40 I.R.B. on the page following the Introduction.
Notice 2000-65(PDF, 15K)
LMSB industry issue resolution pilot program. This notice announces the pilot program to provide guidance to resolve frequently disputed tax issues that are common to a significant number of large or mid-size business taxpayers. This effort is part of the Service's strategy to resolve issues in a manner other than the traditional post-filing examination process. Taxpayers, as well as industry associations and other groups representing taxpayers, are invited to suggest issues and possible options for resolution.
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