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
Ct. D. 2061(PDF, 74K)
Punitive damages for personal injuries. Petitioners' punitive damages were not received "on account of" personal injuries; therefore, the gross-income-exclusion provision does not apply and the damages are taxable. O'Gilvie et al., Minors v. United States.
Rev. Rul. 97-30(PDF, 32K)
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 August 1997.
EMPLOYEE PLANS
Notice 97-44(PDF, 16K)
Weighted average interest rate update. Guidelines are set forth for determining for July 1997, the weighted average interest rate 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 as amended by the Omnibus Budget Reconciliation Act of 1987 and by the Uruguay Round Agreements Act (GATT).
EXEMPT ORGANIZATIONS
Announcement 97-74(PDF, 20K)
A list is given of organizations now classified as private foundations.
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