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.

Rev. Rul. 2000-12(PDF, 23K)
Treatment of certain debt acquisitions. This ruling addresses three situations in which a taxpayer acquires two debt instruments that are structured so that it is expected that the value of one will increase significantly, at the same time that the value of the other one decreases significantly, and holds that in each situation the taxpayer cannot recognize the claimed loss on the sale of the debt instrument that decreases in value while not recognizing the gain on the other debt instrument.

Rev. Proc. 2000-17(PDF, 9K)
Excise tax; minimum funding standard. This revenue procedure provides that under certain circumstances the second tier excise tax described in section 4971(b) of the Code, which is imposed as a result of the failure to meet the minimum funding standards under section 412, will be waived automatically.

Announcement 2000-13(PDF, 11K)
This announcement corrects final regulations T.D. 8847 (1999-52 I.R.B. 701) under sections 743, 754, and 755 of the Code relating to adjustments following the sale of partnership interests.

Announcement 2000-14(PDF, 10K)
This announcement explains that supplemental information on Short-Term Treasury Bills for Publication 1212, List of Original Issue Discount Instruments (revised December 1999), is now available.

T.D. 8875(PDF, 29K)
REG-103736-00(PDF, 365K)
Proposed and temporary regulations relate to the maintenance of lists of investors in potentially abusive tax shelters under section 6112 of the Code. A public hearing is scheduled for June 20, 2000.

T.D. 8876(PDF, 46K)
REG-110311-98(PDF, 365K)
Proposed and temporary regulations relate to the registration of confidential corporate tax shelters pursuant to section 6111(d) of the Code. A public hearing is scheduled for June 20, 2000.