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.

T.D. 8711(PDF, 94K)
REG-252665-96(PDF, 16K)
Final, temporary, and proposed regulations under sections 1060 and 338 of the Code relate to purchase price allocations in taxable asset acquisitions and deemed asset purchases. A public hearing on the proposed regulations will be held on May 22, 1997.

Rev. Rul. 97-15(PDF, 41K)
LIFO; price indexes, department stores. The January 1997 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, January 31, 1997.

T.D. 8712(PDF, 214K)
Final regulations under section 141 of the Code provide the definition of private activity bonds applicable to tax-exempt bonds issued by state and local governments.

Announcement 97-26(PDF, 13K)
A list is given of organizations now classified as private foundations.

Announcement 97-25(PDF, 17K)
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 97-22(PDF, 19K)
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.

Rev. Proc. 97-21(PDF, 14K)
Pilot pre-submission conference procedure. This procedure provides the rules for a new pilot program under which pre-submission conferences may be held in the national office for matters that a district director or a chief, appeals office, is preparing to submit for technical advice under Rev. Proc. 97-2, 1997-1 I.R.B. 64. Rev. Proc. 97-2 amplified.