Internal Revenue Bulletins  

October 30, 2000

Internal Revenue Bulletin No. 2000-44

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

REG-105235-99(PDF, 61K)
Proposed regulations under section 121 of the Code relate to the exclusion of gain from the sale or exchange of a taxpayer's principal residence. A public hearing is scheduled for January 23, 2001.

REG-108553-00(PDF, 61K)
Proposed regulations under section 7701 of the Code relate to the classification of certain pension and employee benefit trusts and certain investment trusts as domestic trusts for federal tax purposes. A public hearing is scheduled for January 31, 2001.

REG-246249-96(PDF, 68K)
Proposed regulations under sections 6041 and 6045 of the Code provide guidance on information returns for persons that make payments on behalf of another person or jointly to two or more payees, or in connection with certain sales involving investment advisers. A public hearing is scheduled for February 7, 2001.

T.D. 8905(PDF, 41K)
Final regulations relate to preparer due diligence requirements under section 6695(g) of the Code for determining earned income credit (EIC) eligibility.

EMPLOYEE PLANS

Announcement 2000-71(PDF, 32K)
Qualified plans; amendments; section 411(d)(6).This announcement assists practitioners and plan sponsors in requesting determination letters with respect to certain amendments to qualified plans made as a result of regulations that were published under section 411(d)(6) of the Code on September 6, 2000.

Announcement 2000-86(PDF, 36K)
The Service announces a change to the distribution codes to be used on Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc., when making distributions from IRAs.

EXEMPT ORGANIZATIONS

Announcement 2000-87(PDF, 41K)
A list is given of organizations now classified as private foundations.

Rev. Rul. 2000-49(PDF, 55K)
Reporting requirements for section 527 organizations. This ruling provides questions and answers regarding the notice and reporting requirements of section 527 of the Code.

ADMINISTRATIVE

Announcement 2000-88(PDF, 30K)
This document contains corrections to a removal of final regulations (T.D. 8897, 200036 I.R.B. 234) relating to the application of section 263A of the Code to property production in the trade or business of farming.

Rev Proc. 2000-46(PDF, 32K)
This procedure provides that the Service will not rule on the question of whether an undivided fractional interest in real property is an interest in a partnership. Rev. Proc. 20003 amplified.

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