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.

Notice 2000-1(PDF, 11K)
Effective date of proposed regulations under section 1.368-2(d)(4). Proposed regulations relating to the solely for voting stock requirement in reorganizations under section 368(a)(1)(C) of the Code, when finalized, will be modified to generally apply to transactions occurring after December 31, 1999. But in certain cases, taxpayers will be able to request a private letter ruling permitting them to apply the proposed regulations to transactions occurring before the proposed effective date.

REG-106012-98(PDF, 32K)
Proposed regulations under section 118 of the Code relate to the exclusion from gross income for a contribution in aid of construction (CIAC) from any person (whether or not a shareholder) to a required public utility that provides water or sewerage disposal services. The regulations define what constitutes a CIAC and provides rules for adjusting the basis of water or sewerage disposal facilities acquired as, or acquired or constructed with any money received as, a CIAC. The regulations also provide the time and manner for taxpayers to notify the Secretary of amounts treated as a contribution to capital under this provision. A public hearing is scheduled for April 27, 2000.

Rev. Proc. 2000-10(PDF, 13K)
Qualified Zone Academy Bond limitations for 2000. This procedure sets forth the maximum face amount of Qualified Zone Academy Bonds that may be issued for each state in 2000. For this purpose, "state" includes the District of Columbia and U.S. possessions.

Rev. Rul. 2000-1(PDF, 20K)
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 January 2000.

T.D. 8849(PDF, 47K)
Final regulations under section 663(c) of the Code relate to the separate share rules applicable to estates.

T.D. 8850(PDF, 70K)
Final regulations under section 6038 of the Code relate to the reporting requirements of U.S. persons owning interests in controlled foreign partnerships or corporations. Also, certain amendments to the final regulations under section 6038B govern reporting of transfers to foreign partnerships and corporations.

T.D. 8851(PDF, 36K)
Final regulations under section 6046A of the Code relate to the reporting requirements of U.S. persons that acquire or dispose of an interest in a foreign partnership, or whose proportional interest in a foreign partnership changes.

T.D. 8852(PDF, 68K)
Final regulations under sections 1366, 1367, and 1368 of the Code relate to the passthrough of items of an S corporation to its shareholders, the adjustments to the basis of stock of the shareholders, and the treatment of distributions by an S corporation.

Announcement 2000-1(PDF, 17K)
This document provides interim information about the reporting requirements applicable to certain plans of state and local government employers for amounts provided under section 457. Comments are also requested regarding types of plans that should be treated as bona fide severance plans for purposes of section 457.

Announcement 2000-3(PDF, 9K)
This document contains corrections to TD 8846, 1999-51 IRB 679, relating to the effect of certain administration expenses on the valuation of property for marital and charitable deduction purposes.

Announcement 2000-2(PDF, 15K)
Information letters written by the national office of Chief Counsel and by the Office of the Commissioner, Tax Exempt and Government Entities Division, to the public in response to inquiries postmarked or, if not mailed, received after January 1, 2000, will be available for public inspection quarterly beginning March 31, 2000, and on a continuing quarterly basis.