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. 8864(PDF, 27K)
Final and temporary regulations under section 274 of the Code relate to the substantiation of certain business expenses.
T.D. 8865(PDF, 132K)
Final regulations under sections 167(f) and 197 of the Code provide guidance concerning the amortization of goodwill and certain other intangible property.
T.D. 8867(PDF, 27K)
T.D. 8867 Final regulations under section 1296 of the Code relate to the new mark-to-market election for stock of a passive foreign investment company (PFIC) and define the term "marketable stock."
Proposed regulations under section 132(f) of the Code provide guidance on qualified transportation fringe benefits provided by employers to employees. A public hearing is scheduled for June 1, 2000.
Rev. Rul. 2000-8(PDF, 24K)
Cash or deferred arrangements; elective deferrals. This ruling specifies the criteria to be met in order to automatically reduce an employee's compensation by a certain amount and have that amount contributed as an elective deferral to an employer's section 401(k) plan. Rev. Rul. 98-30 amplified and superseded.
Proposed regulations under section 197 of the Code provide guidance on how the anti-churning rules of section 197(f) apply to partnership transactions involving sections 732(b) and 734(b). A public hearing is scheduled for May 24, 2000.
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