Internal Revenue Bulletins  

July 17, 2000

Internal Revenue Bulletin No. 2000-29

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. 2000-34(PDF, 29K)
LIFO; price indexes; department stores. The May 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, May 31, 2000.


Railroad Retirement Board 3rd Quarter(PDF, 26K)
Railroad retirement; rate determination; quarterly. The Railroad Retirement Board has determined that the rate of tax imposed by section 3221 of the Code shall be 26 1/2 cents for the quarter beginning July 1, 2000.


Announcement 2000-59(PDF, 103K)
The United States recently exchanged instruments of ratification for a new income tax treaty with Denmark. This announcement provides supplemental tables of withholding tax rates and exempt personal service income for Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Corporations, and Publication 901, U.S. Tax Treaties.


Notice 2000-35(PDF, 22K)
Letter rulings, determination letters, information letters, and technical advice issued by the Office of Chief Counsel. This notice provides that the current procedures for requesting letter rulings, determination letters, information letters, and technical advice on issues under the jurisdiction of the Office of Chief Counsel continue to apply even though offices and titles may have changed due to the reorganization of the Office of Chief Counsel.

Notice 2000-37(PDF, 33K)
Solicitation of comments on possible revisions to published guidance on charitable remainder trusts. This notice invites suggestions for updating the charitable remainder annuity trust and unitrust sample forms and provisions previously published by the Service.

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