Internal Revenue Bulletins  

September 11, 2000

Internal Revenue Bulletin No. 2000-37

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 2000-48(PDF, 37K)
Deductions; travel expenses; per diem rates. Taxpayers are informed that the U.S. General Services Administration (GSA) intends to issue new per diem rates for travel by federal employees effective October 1, 2000. Rules are set forth regarding the use of the new GSA rates by taxpayers to substantiate the amount of certain travel expenses under Rev. Proc. 20009 (20002 I.R.B. 280).

Rev. Rul. 2000-47(PDF, 30K)
LIFO; price indexes; department stores. The July 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, July 31, 2000.

EMPLOYEE PLANS

Notice 2000-46(PDF, 32K)
Weighted average interest rate update. The weighted average interest rate for August 2000 and the resulting permissible range of interest rates used to calculate current liability for purposes of the full funding limitation of section 412(c)(7) of the Code are set forth.

EXEMPT ORGANIZATIONS

Announcement 2000-75(PDF, 34K)
A list is given of organizations now classified as private foundations.

ADMINISTRATIVE

Notice 2000-49(PDF, 48K)
This notice clarifies the availability of tabular schedules as alternative reporting formats on Schedule P (Form 1120-FSC), Transfer Price or Commission, filed by foreign sales corporations for 1999 and prior taxable years.

Rev. Proc. 2000-36(PDF, 28K)
Low-income housing tax credit. This procedure publishes the unused housing credit carryover amounts allocated to qualified states under section 42(h)(3)(D) of the Code for calendar year 2000.

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