Internal Revenue Bulletins  

February 07, 2000

Internal Revenue Bulletin No. 2000-06

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. 8863(PDF, 21K)
REG-116048-99(PDF, 16K)
Temporary and proposed regulations under section 367(b) of the Code relate to transactions involving certain foreign corporations and the application of non-recognition exchange provisions under subchapter C of the Code. A public hearing is scheduled for April 20, 2000.

Rev. Rul. 2000-9(PDF, 23K)
Federal rates; adjusted federal rates; adjusted federal long-term rate, and the long-term exempt rate. For purposes of section 1274, 1288, 382, and other sections of the Code, tables set forth the rates for February 2000.


Announcement 2000-7(PDF, 13K)
Mortality table; retirement plans. This announcement seeks public comments with respect to the mortality table in effect under section 412(1)(7)(C) of the Code.

Notice 2000-11(PDF, 28K)
Safe harbor explanation; certain qualified plan distributions. This notice provides a "Safe Harbor Explanation" that plan administrators may provide to recipients of eligible rollover distributions from qualified plans in order to satisfy section 402(f) of the Code. Notice 92-48 obsoleted.

Rev. Proc. 2000-16(PDF, 159K)
Administrative programs; closing agreements. This procedure consolidates and expands upon the following current employee plans programs: the Administrative Policy Regarding Self-Correction, the Walk-in Closing Agreement Program, the Closing Agreement Program, the Voluntary Compliance Resolution Program, the Standardized VCR Procedure, and the Tax-sheltered Voluntary Correction Program. Rev. Procs. 98-22, 99-13, and 99-31 modified and superseded. Rev. Proc. 2000-8 modified.

Rev. Proc. 2000-20(PDF, 99K)
Master and prototype plans. This procedure combines prior revenue procedures pertaining to master and prototype plans and regional prototype plans. It also provides that mass submitters and sponsors may apply for opinion letters that reflect current law beginning April 7, 2000, and May 8, 2000, respectively. Volume submitter practitioners may apply for current law advisory letters beginning March 8, 2000. Rev. Procs. 89-9, 89-13, 90-21, 91-66, 92-41, 93-9, 93-10, and 95-42 superseded. Rev. Procs. 2000-6 and 2000-8 modified. Announcement 99-50 modified.


Announcement 2000-8(PDF, 13K)
A list is given of organizations now classified as private foundations.


Rev. Rul. 2000-6(PDF, 19K)
Information reporting requirements applicable to election workers. The requirements for information reporting applicable to election workers whose compensation is not subject to FICA tax are found under section 6041(a) of the Code. As a result, reporting is generally not required for election workers earning less than $600 annually. Rev. Rul. 88-36 modified.


REG-105089-99(PDF, 32K)
Proposed regulations under section 356 of the Code relate to the treatment of nonqualified preferred stock and other preferred stock in certain exchanges and distributions. A public hearing is scheduled for May 31, 2000.

REG-208254-90(PDF, 25K)
Proposed regulations under section 861 of the Code relate to the source of compensation for labor or personal services. A public hearing is scheduled for April 19, 2000.

Rev. Proc. 2000-13(PDF, 28K)
This procedure provides guidance on the application of Articles 10(2) and 23 of the United States-United Kingdom income tax treaty after the repeal of the U.K. advance corporation tax (ACT) and reduction of the U.K. Shareholder tax credit. Rev. Proc. 80-18 modified.

T.D. 8862(PDF, 119K)
Final regulations under section 367(b) of the Code relate to the transactions involving certain foreign corporations and the application of non-recognition exchange provisions under subchapter C of the Code.

T.D. 8866(PDF, 18K)
Final regulations under section 1092 of the Code relate to equity options with flexible terms and qualified covered calls.

T.D. 8868(PDF, 27K)
Final regulations under section 936 of the Code relate to the termination of the Puerto Rico and possession tax credit.

T.D. 8869(PDF, 74K)
Final regulations under section 1361 of the Code relate to the treatment of corporate subsidiaries of S corporations and interpret the rules added to the Internal Revenue Code by section 1308 of the Small Business Job Protection Act of 1996.

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