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. 8715(PDF, 31K)
REG-209785-95(PDF, 18K)
Final, temporary, and proposed regulations under section 274 of the Code relate to the requirement that business expenses for travel, entertainment, gifts, or listed property be substantiated by documentary evidence (such as a receipt).

Rev. Rul. 97-19(PDF, 15K)
Federal rates; adjusted federal rates; adjusted federal long-term rate, and the long-term exempt rate. For purposes of sections 1274, 1288, 382, and other sections of the Code, tables set forth the rates for May 1997.

Announcement 97-46(PDF, 18K)
A list is given of organizations now classified as private foundations.

Rev. Rul. 97-21(PDF, 43K)
Tax consequences of physician recruitment incentives provided by hospitals described in section 501(c)(3) of the Code. This ruling provides examples illustrating whether nonprofit hospitals that provide incentives to physicians to join their medical staffs or to provide medical services in the community violate the requirements for exemption as organizations described in section 501(c)(3) of the Code.

PL-105-2(PDF, 1.7M)
An Act to amend the Internal Revenue Code of 1986 to reinstate the Airport and Airway Trust Fund excise taxes, and other purposes.

Notice 97-28(PDF, 10K)
Credit for producing fuel from a nonconventional source, section 29 inflation adjustment factor, and section 29 reference price. This notice publishes the section 29 inflation adjustment factor, the nonconventional source fuel credit, and the section 29 reference price for calendar year 1996.

REG-209823-96(PDF, 66K)
Proposed regulations under sections 664 and 2707 of the Code relate to guidance regarding charitable remainder trusts and transfers of interests in trusts. A public hearing will be held on September 9, 1997.