| Announcements |
Bulletin |
Date of IRB |
 |
| Announcement 97-126(PDF, 15K) |
IRB #1997-52(HTML) |
Dec. 29, 1997 |
| A list is provided of organizations that no longer qualify as organizations for which contributions are deductible under section 170 of the Code. |
| Announcement 97-125(PDF, 20K) |
IRB #1997-52(HTML) |
Dec. 29, 1997 |
| A list is provided of organizations now classified as private foundations. |
| Announcement 97-124(PDF, 15K) |
IRB #1997-52(HTML) |
Dec. 29, 1997 |
| The Service will extend the due date for federal tax deposits due to the extra federal holiday. |
| Announcement 97-123(PDF, 16K) |
IRB #1997-51(HTML) |
Dec. 22, 1997 |
| A list is provided of organizations now classified as private foundations. |
| Announcement 97-122(PDF, 20K) |
IRB #1997-50(HTML) |
Dec. 15, 1997 |
| This announcement describes interim guidance with respect to model and prototype Roth IRAs within the meaning of section 408A of the Code as added by section 302 of the Taxpayer Relief Act of 1997. |
| Announcement 97-121(PDF, 23K) |
IRB #1997-50(HTML) |
Dec. 15, 1997 |
| This announcement sets forth administrative programs established by the Service that, if applicable, may be utilized by a sponsor of a qualified plan or a tax-sheltered annuity (collectively "the plan") in order for a plan to maintain its tax favored status. |
| Announcement 97-120(PDF, 18K) |
IRB #1997-50(HTML) |
Dec. 15, 1997 |
| Uniform capitalization; farming exception; nursery growers, The Service confirms that recently issued proposed regulations specifically permit nursery growers to qualify for the "farming exception" to the uniform capitalization rules under section 263A of the Code. |
| Announcement 97-119(PDF, 14K) |
IRB #1997-50(HTML) |
Dec. 15, 1997 |
| A list is provided of organizations now classified as private foundations. |
| Announcement 97-118(PDF, 12K) |
IRB #1997-49(HTML) |
Dec. 8, 1997 |
| A list is provided of organizations that no longer qualify as organizations for which contributions are deductible under section 170 of the Code. |
| Announcement 97-117(PDF, 16K) |
IRB #1997-49(HTML) |
Dec. 8, 1997 |
| A list is provided of organizations now classified as private foundations. |
| Announcement 97-116(PDF, 15K) |
IRB #1997-48(HTML) |
Dec. 1, 1997 |
| A list is provided of organizations now classified as private foundations. |
| Announcement 97-115(PDF, 14K) |
IRB #1997-47(HTML) |
Nov. 24, 1997 |
| Comments are requested from the public on proposals to modify the filing requirements for Form 990, Return of Organization Exempt From Income Tax, and Form 990-EZ, Short Form Return of Organization Exempt From Income Tax. |
| Announcement 97-114(PDF, 10K) |
IRB #1997-46(HTML) |
Nov. 17, 1997 |
| New Form 8023, Election Under Section 338 for Corporations Making Qualified Stock Purchases, will replace Form 8023-A, Corporate Qualified Stock Purchases. |
| Announcement 97-113(PDF, 7K) |
IRB #1997-46(HTML) |
Nov. 17, 1997 |
| The 1996 Form 3520, Annual Return To Report Transactions With Foreign Trusts and Receipt of Certain Foreign Gifts, is now available for downloading from the IRS home page. |
| Announcement 97-112(PDF, 17K) |
IRB #1997-46(HTML) |
Nov. 17, 1997 |
| A list is provided of organizations now classified as private foundations. |
| Announcement 97-111(PDF, 24K) |
IRB #1997-47(HTML) |
Nov. 24, 1997 |
| This announcement describes the method by which taxpayers can enter a new IRS process designed to settle IRS-related disputes that are connected with Bankruptcy Court proceedings in order to reduce Bankruptcy Court litigation. |
| Announcement 97-110(PDF, 11K) |
IRB #1997-45(HTML) |
Nov. 10, 1997 |
| A list is provided of organizations that no longer qualify as organizations to which contributions are deductible under section 170 of the Code. |
| Announcement 97-109(PDF, 14K) |
IRB #1997-45(HTML) |
Nov. 10, 1997 |
| As a result of the Taxpayer Relief Act of 1997, changes for certain 1996 and 1997 forms are provided to reflect changes in the capital gains tax rates. |
| Announcement 97-108(PDF, 17K) |
IRB #1997-43(HTML) |
Oct. 27, 1997 |
| A list is provided of organizations now classified as private foundations. |
| Announcement 97-107(PDF, 12K) |
IRB #1997-43(HTML) |
Oct. 27, 1997 |
| This announcement corrects Rev. Proc. 97-46, 1997-42 I.R.B. 10, which contains a list of "rural airports," as defined in section 4261(e)(1)(B), for purposes of computing the tax on air transportation. |
| Announcement 97-106(PDF, 8K) |
IRB #1997-45(HTML) |
Nov. 10, 1997 |
| As a result of the Taxpayer Relief Act of 1997, changes to reporting requirements for 1997 Forms 1099-S and 1099-LTC are provided. |
| Announcement 97-105(PDF, 10K) |
IRB #1997-42(HTML) |
Oct. 20, 1997 |
| A list is provided of organizations that no longer qualify as organizations for which contributions are deductible under section 170 of the Code. |
| Announcement 97-104(PDF, 17K) |
IRB #1997-42(HTML) |
Oct. 20, 1997 |
| A list is provided of organizations now classified as private foundations. |
| Announcement 97-103(PDF, 17K) |
IRB #1997-41(HTML) |
Oct. 14, 1997 |
|
| Announcement 97-102(PDF, 39K) |
IRB #1997-41(HTML) |
Oct. 14, 1997 |
| This announcement provides revised instructions for sponsors and adopters of regional prototype and volume submitter retirement plans. Additionally, practitioner comments are solicited regarding the future direction of these programs. |
| Announcement 97-101(PDF, 25K) |
IRB #1997-41(HTML) |
Oct. 14, 1997 |
| A list is given of organizations now classified as private foundations. |
| Announcement 97-100(PDF, 30K) |
IRB #1997-40(HTML) |
Oct. 6, 1997 |
| T.D. 8722, 1997-29 I.R.B. 4, relating to the eligibility for benefits under income tax treaties for payments to entities, is corrected. |
| Announcement 97-99(PDF, 33K) |
IRB #1997-40(HTML) |
Oct. 6, 1997 |
| A list is given of organizations now classified as private foundations. |
| Announcement 97-98(PDF, 34K) |
IRB #1997-39(HTML) |
Sept. 29, 1997 |
| A list is given of organizations now classified as private foundations. |
| Announcement 97-97(PDF, 36K) |
IRB #1997-38(HTML) |
Sept. 22, 1997 |
| A list is given of organizations now classified as private foundations. |
| Announcement 97-96(PDF, 31K) |
IRB #1997-39(HTML) |
Sept. 29, 1997 |
| The Service announces the number of medical savings accounts established as of June 30, 1997. |
| Announcement 97-95(PDF, 33K) |
IRB #1997-36(HTML) |
Sept. 9, 1997 |
| This announcement changes the location of the public hearing that will be held on October 28, 1997, on proposed regulations (REG-107644-97, 1997-32 I.R.B. 24) that would permit an amendment to a qualified plan that eliminates certain preretirement optional forms of benefit. |
| Announcement 97-94(PDF, 33K) |
IRB #1997-36(HTML) |
Sept. 9, 1997 |
| This announcement contains additional corrections to the corrected version of REG-252487-96, shown in Announcement 97-93. |
| Announcement 97-93(PDF, 37K) |
IRB #1997-36(HTML) |
Sept. 9, 1997 |
| REG-252487-96, 1997-25 I.R.B. 9, relating to the application of the grantor trust rules to certain trusts established by foreign persons, is corrected. |
| Announcement 97-92(PDF, 14K) |
IRB #1997-37(HTML) |
Sept. 15, 1997 |
| A list is given of organizations now classified as private foundations. |
| Announcement 97-91(PDF, 12K) |
IRB #1997-37(HTML) |
Sept. 15, 1997 |
| This announcement provides additional excise tax changes made by the Taxpayer Relief Act of 1997. These changes affect taxes on fuels, communications, air transportation, heavy highway vehicles, luxury automobiles. and arrow components. |
| Announcement 97-90(PDF, 37K) |
IRB #1997-36(HTML) |
Sept. 9, 1997 |
| A list is given of organizations now classified as private foundations. |
| Announcement 97-89(PDF, 31K) |
IRB #1997-36(HTML) |
Sept. 9, 1997 |
| Beginning October 1, 1997, requests for employee plan determination letters and applications for recognition of tax exemption, formerly sent to the district office in Brooklyn, New York, should be sent to the Internal Revenue Service Center in Covington, Kentucky. |
| Announcement 97-88(PDF, 19K) |
IRB #1997-35(HTML) |
Aug. 2, 1997 |
| Qualified personal service corporations that used the incorrect tax rates on their income tax returns should promptly file amended returns. |
| Announcement 97-87(PDF, 18K) |
IRB #1997-35(HTML) |
Aug. 2, 1997 |
| The Collection Financial Standards used by the Service as the basis for determining collection actions, including installment agreements and offers in compromise, are now on the Internet. |
| Announcement 97-86(PDF, 17K) |
IRB #1997-35(HTML) |
Aug. 2, 1997 |
| The Tenth Annual Institute on Current Issues in International Taxation, co-sponsored with The George Washington University, will be held December 11 and 12,1997, at the l.W Marriott Hotel in Washington, DC. |
| Announcement 97-85(PDF, 31K) |
IRB #1997-35(HTML) |
Aug. 2, 1997 |
| A list is given of organizations now classified as private foundations. |
| Announcement 97-84(PDF, 17K) |
IRB #1997-34(HTML) |
Aug. 25, 1997 |
| A list is provided of organizations now classified as private foundations. |
| Announcement 97-83(PDF, 11K) |
IRB #1997-34(HTML) |
Aug. 25, 1997 |
| A list is provided of organizations that no longer qualify as organizations for which contributions are deductible under section 170 of the Code. |
| Announcement 97-82(PDF, 17K) |
IRB #1997-34(HTML) |
Aug. 25, 1997 |
| T.D. 8718, 1997-22 I.R.B. 4, relating to arbitrage and related restrictions applicable to tax-exempt bonds issued by state and local governments, is corrected. |
| Announcement 97-81(PDF, 11K) |
IRB #1997-34(HTML) |
Aug. 25, 1997 |
| Form 5310, Application for Determination for Terminating Plan; Form 6088, Distributable Benefits From Employee Benefit Pension Plans; and Form 5310A, Notice of Plan Merger or Consolidation, Spinoff, or Transfer of Plan Assets or Liabilities-Notice of Qualified Separate Lines of Business, have been revised as of June 1997. |
| Announcement 97-80(PDF, 12K) |
IRB #1997-34(HTML) |
Aug. 25, 1997 |
| An updated edition of Publication 1544, Reporting Cash Payments of over $10,000 (revised August 1997), is now available. |
| Announcement 97-79(PDF, 18K) |
IRB #1997-35(HTML) |
Aug. 2, 1997 |
| The number of medical savings accounts established as of April 30,1997, used to determine whether 1997 is a cutoff year, is provided. |
| Announcement 97-78(PDF, 12K) |
IRB #1997-34(HTML) |
Aug. 25, 1997 |
| The excise tax changes made by the Taxpayer Relief Act of 1997 that affect Form 720, Quarterly Federal Excise Tax Return, for the 3rd quarter. |
| Announcement 97-77(PDF, 8K) |
IRB #1997-33(HTML) |
Aug. 18, 1997 |
| This announces that the Internal Revenue Service will eliminate Form 4782, Employee Moving Expense Information, effective for tax year 1998. |
| Announcement 97-76(PDF, 16K) |
IRB #1997-32(HTML) |
Aug. 11, 1997 |
| A list is given of organizations now classified as private foundations. |
| Announcement 97-75(PDF, 12K) |
IRB #1997-32(HTML) |
Aug. 11, 1997 |
| The version of Rev. Rul. 97-31 released for advance publication on July 22, 1997, has been corrected. The corrected version of is on page 4 of this Bulletin. |
| Announcement 97-74(PDF, 20K) |
IRB #1997-31(HTML) |
Aug. 4, 1997 |
| A list is given of organizations now classified as private foundations. |
| Announcement 97-73(PDF, 6K) |
IRB #1997-30(HTML) |
July 28, 1997 |
| An updated edition of Publication 939, General Rule for Pensions and Annuities (revised June 1997), will be available in August. |
| Announcement 97-72(PDF, 21K) |
IRB #1997-29(HTML) |
July 21, 1997 |
| A list is provided of organizations that no longer qualify as organizations to which contributions are deductible under section 170 of the Code. |
| Announcement 97-71(PDF, 41K) |
IRB #1997-29(HTML) |
July 21, 1997 |
| An updated edition of Publication 1542, Per Diem Rates, (revised May 1997), is now available. |
| Announcement 97-70(PDF, 27K) |
IRB #1997-29(HTML) |
July 21, 1997 |
| This announcement describes certain transition relief to the minimum distribution rules of section 401(a)(9)(C) of the Code as amended by section 1404 of the Small Business Job Protection Act of 1996. |
| Announcement 97-69(PDF, 12K) |
IRB #1997-28(HTML) |
July 14, 1997 |
| A list is provided of organizations that no longer qualify as organizations to which contributions are deductible under section 170 of the Code. |
| Announcement 97-68(PDF, 16K) |
IRB #1997-28(HTML) |
July 14, 1997 |
| A list is given of organizations now classified as private foundations. |
| Announcement 97-67(PDF, 10K) |
IRB #1997-27(HTML) |
July 7, 1997 |
| A list is given of organizations now classified as private foundations. |
| Announcement 97-66(PDF, 9K) |
IRB #1997-26(HTML) |
June 30, 1997 |
| Announcement 97-54, 1997-22 I.R.B. 23, regarding the names of organizations that no longer qualify as organizations described in section 170(c)(2) of the Code, is corrected. |
| Announcement 97-65(PDF, 10K) |
IRB #1997-26(HTML) |
June 30, 1997 |
| The Christian Home Endowment Foundation, Wilmington, DE, no longer qualifies as an organization to which contributions are deductible under section 170 of the Code. |
| Announcement 97-64(PDF, 10K) |
IRB #1997-26(HTML) |
June 30, 1997 |
| This announcement clarifies the 1997 Form W-2 instructions for reporting employer-provided adoption benefits. |
| Announcement 97-63(PDF, 14K) |
IRB #1997-26(HTML) |
June 30, 1997 |
| A list is given of organizations now classified as private foundations. |
| Announcement 97-62(PDF, 9K) |
IRB #1997-25(HTML) |
June 23, 1997 |
| A list is given of organizations now classified as private foundations. |
| Announcement 97-61(PDF, 47K) |
IRB #1997-29(HTML) |
July 21, 1997 |
| This announcement publicizes a Competent Authority agreement executed between the United States and France to resolve a double taxation issue. The announcement states the double taxation relief measures as provided under the agreement. |
| Announcement 97-60(PDF, 6K) |
IRB #1997-24(HTML) |
June 16, 1997 |
| Payors are permitted to include the telephone number in any conspicuous place on substitute Forms 1099, 1098, 5498, and W-2G. |
| Announcement 97-59(PDF, 15K) |
IRB #1997-24(HTML) |
June 16, 1997 |
| T.D. 8719, 1997-23 I.R.B. 4, relating to the procedure for requesting a change in accounting method and the standards for granting an extension of time to request a change in accounting method, is corrected. |
| Announcement 97-58(PDF, 16K) |
IRB #1997-24(HTML) |
June 16, 1997 |
| A list is given of organizations now classified as private foundations. |
| Announcement 97-57(PDF, 12K) |
IRB #1997-23(HTML) |
June 9, 1997 |
| The 1997 Information Reporting Program Seminars will be held, in August and September. The schedule of cities, dates, and contact telephone numbers is shown. |
| Announcement 97-56(PDF, 17K) |
IRB #1997-23(HTML) |
June 9, 1997 |
| A list is given of organizations now classified as private foundations. |
| Announcement 97-55(PDF, 13K) |
IRB #1997-22(HTML) |
June 2, 1997 |
| A list is given of organizations now classified as private foundations. |
| Announcement 97-54(PDF, 10K) |
IRB #1997-22(HTML) |
June 2, 1997 |
| A list is provided of organizations that no longer qualify as organizations to which contributions are deductible under section 170 of the Code. |
| Announcement 97-53(PDF, 25K) |
IRB #1997-21(HTML) |
May 27, 1997 |
| A list is given of organizations now classified as private foundations. |
| Announcement 97-52(PDF, 16K) |
IRB #1997-21(HTML) |
May 27, 1997 |
| Extension of test of employment tax early referral procedures for appeals. This announcement describes the method by which a taxpayer requests early referral of one or more unagreed employment tax issues from the District to Appeals. |
| Announcement 97-51(PDF, 21K) |
IRB #1997-20(HTML) |
May 19, 1997 |
| A list is given of organizations now classified as private foundations. |
| Announcement 97-50(PDF, 16K) |
IRB #1997-20(HTML) |
May 19, 1997 |
| A public hearing will be held on June 18, 1997, regarding REG-208288-90, 1997-11 I.R.B. 14. This proposed regulation relates to the substantiation requirements for taxpayers claiming foreign tax credits. |
| Announcement 97-49(PDF, 16K) |
IRB #1997-20(HTML) |
May 19, 1997 |
| T.D. 8714, 1997-15 I.R.B. 5, relating to the estate and gift tax marital deductions, is corrected. |
| Announcement 97-48(PDF, 19K) |
IRB #1997-20(HTML) |
May 19, 1997 |
| T.D. 8711, 1997-12 I.R.B. 35, relating to the purchase price allocations in taxable asset acquisitions and deemed asset purchases, is corrected. |
| Announcement 97-47(PDF, 11K) |
IRB #1997-19(HTML) |
May 12, 1997 |
| New Publication 968, Tax Benefits for Adoption, is now available. |
| Announcement 97-46(PDF, 18K) |
IRB #1997-18(HTML) |
May 5, 1997 |
| A list is given of organizations now classified as private foundations. |
| Announcement 97-45(PDF, 5K) |
IRB #1997-17(HTML) |
April 28, 1997 |
| The Service is reexamining the plan qualification and other tax issues raised by a contribution of stock options to a plain and subsequent exercise of those options. |
| Announcement 97-44(PDF, 19K) |
IRB #1997-17(HTML) |
April 28, 1997 |
| The date and location of the public hearing on proposed regulation, REG-208172-91, 1997-10 I.R.B. 59, relating to basis reduction due to discharge of indebtedness, are changed. |
| Announcement 97-43(PDF, 17K) |
IRB #1997-17(HTML) |
April 28, 1997 |
| T.D. 8697, 1997-2 I.R.B. 11, relating to the classification of business organizations, is corrected. |
| Announcement 97-42(PDF, 11K) |
IRB #1997-17(HTML) |
April 28, 1997 |
| Examination guidelines for Simplified Employee Plans (SEPs) have been developed for use during examinations. The guidelines are being released to the public for comments. |
| Announcement 97-41(PDF, 16K) |
IRB #1997-16(HTML) |
April 21, 1997 |
| T.D. 8677, 1996-30 I.R.B. 7, relating to the deductions and losses of members of a consolidated group; the carryover and carryback of losses to consolidated and separate return years; and the built-in deduction rules, is corrected. |
| Announcement 97-40(PDF, 15K) |
IRB #1997-16(HTML) |
April 21, 1997 |
| T.D. 8699, 1997-6 I.R.B. 4, pertaining to the credit for employer FICA taxes paid with respect to certain tips received by employees of food or beverage establishments, is corrected. |
| Announcement 97-39(PDF, 15K) |
IRB #1997-16(HTML) |
April 21, 1997 |
| A list is given of organizations now classified as private foundations. |
| Announcement 97-38(PDF, 15K) |
IRB #1997-15(HTML) |
April 14, 1997 |
| T.D. 8692, 1997-3 I.R.B. 4, relating to the reissuance of mortgage credit certificates, is corrected. |
| Announcement 97-37(PDF, 17K) |
IRB #1997-15(HTML) |
April 14, 1997 |
| The date and location of the public hearing on proposed regulations, REG-209817-96, 1997-7 I.R.B. 41, are changed. |
| Announcement 97-36(PDF, 16K) |
IRB #1997-15(HTML) |
April 14, 1997 |
| T.D. 8701, 1997-7 I.R.B. 23, providing rules for making the deemed sale and deemed dividend elections under section 1291 of the Code, is corrected. |
| Announcement 97-35(PDF, 23K) |
IRB #1997-15(HTML) |
April 14, 1997 |
| The location of the public hearing on proposed regulations, REG-209824-96, 1996-11 I.R.B. 19, is changed. |
| Announcement 97-34(PDF, 27K) |
IRB #1997-15(HTML) |
April 14, 1997 |
| A list is given of organizations now classified as private foundations. |
| Announcement 97-33(PDF, 15K) |
IRB #1997-15(HTML) |
April 14, 1997 |
| T.D. 8708, 1997-10 I.R.B. 14, relating to the computation of foreign taxes deemed paid under section 902 of the Code, is corrected. |
| Announcement 97-32(PDF, 5K) |
IRB #1997-14(HTML) |
April 7, 1997 |
| Form 5309, Application for Determination of Employee Stock Ownership Plan, has been revised. Prior versions of the application form may be used until July 1, 1997. |
| Announcement 97-31(PDF, 13K) |
IRB #1997-14(HTML) |
April 7, 1997 |
| REG-251520-96, 1996-48 I.R.B. 15, relating to the tax treatment of certain transactions involving the transfer of computer programs, is corrected. |
| Announcement 97-30(PDF, 13K) |
IRB #1997-14(HTML) |
April 7, 1997 |
| The 1996 fourth quarter update of the directory section of Publication 938, Real Estate Mortgage Investment Conduits (REMICs) Reporting Information (And Other Collateralized Debt Obligations (CDOs)), is now available on the IRS electronic bulletin board (IRS-BBS). |
| Announcement 97-29(PDF, 11K) |
IRB #1997-14(HTML) |
April 7, 1997 |
| The United States recently exchanged instruments of ratification for new income tax treaties with Indonesia and Kazakstan. This announcement provides information on the income tax rates and withholding rates on certain income prescribed by these treaties. |
| Announcement 97-28(PDF, 24K) |
IRB #1997-14(HTML) |
April 7, 1997 |
| A list is given of organizations now classified as private foundations. |
| Announcement 97-27(PDF, 24K) |
IRB #1997-13(HTML) |
March 31, 1997 |
| A list is given of organizations now classified as private foundations. |
| Announcement 97-26(PDF, 13K) |
IRB #1997-12(HTML) |
March 24, 1997 |
| A list is given of organizations now classified as private foundations. |
| Announcement 97-25(PDF, 17K) |
IRB #1997-12(HTML) |
March 24, 1997 |
| Effective after March 6, 1997, the air transportation taxes are reinstated; the tax rates on aviation fuel (other than gasoline) and aviation gasoline are increased; and floor stocks fuel taxes on aviation fuel (other than gasoline) and aviation gasoline are imposed. |
| Announcement 97-24(PDF, 14K) |
IRB #1997-11(HTML) |
March 17, 1997 |
| An amendment to section 401(a)(9)(C) of the Code, pertaining to the required beginning date for minimum distributions in the instance of certain plan participants (other than 5% owners) that was made by section 1404(a) of the Small Business Job Protection Act of 1996, is described. |
| Announcement 97-23(PDF, 20K) |
IRB #1997-11(HTML) |
March 17, 1997 |
| A list is given of organizations now classified as private foundations. |
| Announcement 97-22(PDF, 19K) |
IRB #1997-12(HTML) |
March 24, 1997 |
| Environmental clean-up costs; letter rulings. Taxpayers are informed that they may now request a pre-submission conference if they expect to file a request for a private letter ruling under the revenue procedure proposed in Notice 97-7, 1997-1 I.R.B. 8. |
| Announcement 97-21(PDF, 11K) |
IRB #1997-11(HTML) |
March 17, 1997 |
| A list is provided of organizations that no longer qualify as organizations to which contributions are deductible under section 170 of the Code. |
| Announcement 97-20(PDF, 22K) |
IRB #1997-11(HTML) |
March 17, 1997 |
| Beginning April 1, 1997, requests for employee plan determination letters and applications for recognition of tax exemption, formerly sent to the district office in Los Angeles, CA, should be sent to the Internal Revenue Service Center in Covington, KY. |
| Announcement 97-19(PDF, 18K) |
IRB #1997-10(HTML) |
March 10, 1997 |
| The Service will continue, through December 31, 1997, its program to respond to requests for fact-of-filing information from firms in the tax professional community with respect to their employees and associates. The tax professional community consists of all firms that prepare tax returns, offer tax advice, or provide tax services. This includes practitioners governed by Treasury Department Circular 230. |
| Announcement 97-18(PDF, 40K) |
IRB #1997-10(HTML) |
March 10, 1997 |
| A list is given of organizations now classified as private foundations. |
| Announcement 97-17(PDF, 24K) |
IRB #1997-9(HTML) |
March 3, 1997 |
| A list is given of organizations now classified as private foundations. |
| Announcement 97-16(PDF, 13K) |
IRB #1997-9(HTML) |
March 3, 1997 |
| Notice 97-9, 1997-2 I.R.B. 35, regarding adoption assistance, is corrected. |
| Announcement 97-15(PDF, 11K) |
IRB #1997-9(HTML) |
March 3, 1997 |
| Rev. Proc. 97-10, 1997-2 I.R.B. 59, relating to the change in computing depreciation for retail motor fuels outlets, is corrected. |
| Announcement 97-14(PDF, 16K) |
IRB #1997-8(HTML) |
Feb. 24, 1997 |
| A list is given of organizations now classified as private foundations. |
| Announcement 97-13(PDF, 17K) |
IRB #1997-8(HTML) |
Feb. 24, 1997 |
| A Taste of Orange County, Inc., Irvine, CA, no longer qualifies as an organization to which contributions are deductible under section 170 of the Code. |
| Announcement 97-12(PDF, 22K) |
IRB #1997-7(HTML) |
Feb. 18, 1997 |
| A list is given of organizations now classified as private foundations. |
| Announcement 97-11(PDF, 17K) |
IRB #1997-6(HTML) |
Feb. 10, 1997 |
| A list is given of organizations now classified as private foundations. |
| Announcement 97-10(PDF, 104K) |
IRB #1997-10(HTML) |
March 10, 1997 |
| Information on new reporting for medical savings accounts, long-term care accounts, and SIMPLE retirement accounts is provided. |
| Announcement 97-9(PDF, 12K) |
IRB #1997-5(HTML) |
Feb. 3, 1997 |
| A list is given of organizations now classified as private foundations. |
| Announcement 97-8(PDF, 13K) |
IRB #1997-4(HTML) |
Jan. 27, 1997 |
| T.D. 8687, 1996-52, I.R.B. 4, relating to the source of income from sales of natural resources or other inventory produced in one jurisdiction and sold in another jurisdiction, is corrected. |
| Announcement 97-7(PDF, 15K) |
IRB #1997-4(HTML) |
Jan. 27, 1997 |
| A list is provided of organizations that no longer qualify as organizations to which contributions are deductible under section 170 of the Code. |
| Announcement 97-6(PDF, 25K) |
IRB #1997-4(HTML) |
Jan. 27, 1997 |
| A list is given of organizations now classified as private foundations. |
| Announcement 97-5(PDF, 12K) |
IRB #1997-3(HTML) |
Jan. 21, 1997 |
| New Form 8832, Entity Classification Election, is now available. |
| Announcement 97-4(PDF, 26K) |
IRB #1997-3(HTML) |
Jan. 21, 1997 |
| Invalid and late S corporation elections. In order to obtain relief for invalid and late S corporation elections, taxpayers must generally request a private letter ruling. However, if an S corporation election is untimely made for the 1996 taxable year, there is a special transition rule for seeking late election relief. |
| Announcement 97-3(PDF, 11K) |
IRB #1997-2(HTML) |
Jan. 13, 1997 |
| A list is provided of organizations that no longer qualify as organizations to which contributions are deductible under section 170 of the Code. |
| Announcement 97-2(PDF, 11K) |
IRB #1997-2(HTML) |
Jan. 13, 1997 |
| Schedule Q; determination letter requests; section 401(a)(26). The instructions for completing Schedule Q for plan years beginning after December 31, 1996, are being changed. |
| Announcement 97-1(PDF, 15K) |
IRB #1997-2(HTML) |
Jan. 13, 1997 |
| Extension of test of mediation procedure for appeals. This announcement extends the test of the mediation procedure set forth in Announcement 95-86, 1995-44 I.R.B. 27, for an additional one year period beginning on January 13, 1997. The procedure will allow taxpayers, whose cases are not docketed in any court and already in the Appeals administrative process, to request mediation as a dispute resolution technique. |
