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
Rev. Proc. 97-51(PDF, 17K)
Section 911(d)(4) waiver. Guidance is provided to individuals who fail to meet the eligibility requirements of section 911(d)(1) of the Code because adverse conditions in a foreign country preclude the individual from meeting those requirements. A current list of countries and the dates those countries are subject to the section 911(d)(4) waiver is provided.
Rev. Rul. 97-44(PDF, 12K)
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 November 1997.
EMPLOYEE PLANS
Notice 97-58(PDF, 14K)
Retirement plans; 1998 cost-of-living adjustments. Cost-of-living adjustments, effective January 1, 1998, applicable to the dollar limits on benefits under qualified defined benefit pension plans and to other provisions affecting certain plans of deferred compensation, are set forth.
EXEMPT ORGANIZATIONS
Announcement 97-110(PDF, 11K)
A list is provided of organizations that no longer qualify as organizations to which contributions are deductible under section 170 of the Code.
ADMINISTRATIVE
Announcement 97-106(PDF, 8K)
As a result of the Taxpayer Relief Act of 1997, changes to reporting requirements for 1997 Forms 1099-S and 1099-LTC are provided.
Announcement 97-109(PDF, 14K)
As a result of the Taxpayer Relief Act of 1997, changes for certain 1996 and 1997 forms are provided to reflect changes in the capital gains tax rates.
Notice 97-59(PDF, 29K)
Capital gains and losses; rates. Taxpayers are informed of rules for netting capital gains and losses under recently amended section 1(h) of the Code (which provides new capital gains tax rates) and how Code section 1(h) coordinates with other provisions of the Code.
Rev. Proc. 97-50(PDF, 22K)
Year 2000 costs; computer software. Guidelines are provided for the examination of federal income tax returns involving the costs paid or incurred by a taxpayer in its trade or business to convert or replace computer software to recognize dates beginning in the year 2000.
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