Internal Revenue Bulletins  

February 22, 2000

Internal Revenue Bulletin No. 2000-08

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. 8872(PDF, 22K)
REG-209135-88(PDF, 15K)
Temporary and proposed regulations under section 337(d) of the Code provide guidance with respect to the built-in gain of C corporation assets that become assets of a Regulated Investment Company (RIC) or a Real Estate Investment Trust (REIT) by (1) the qualification of the corporation as RIC or REIT or (2) the transfer of assets to a RIC or REIT in a carryover basis transaction. A public hearing on the proposed regulations is scheduled for May 10, 2000.

Rev. Rul. 2000-10(PDF, 12K)
LIFO; price indexes; department stores. The December 1999 Bureau of Labor Statistics price indexes are accepted for use by department stores employing the retail inventory and last-in, first-out inventory methods for valuing inventories for tax years ended on, or with reference to, December 31, 1999.

T.D. 8870(PDF, 30K)
Final regulations under section 1295 of the Code relate to making and maintaining qualified electing fund (QEF) elections. Notices 88-125 and 98-22 obsoleted.


T.D. 8871(PDF, 16K)
Final regulations under section 401(b) of the Code relate to the remedial amendment period during which an employer that maintains, or a sponsor of, a qualified retirement plan can make retroactive amendments to the plan to eliminate certain qualification defects for the entire period.


REG-100276-97(PDF, 134K)
Proposed regulations under sections 860H-860L of the Code provide guidance concerning financial asset securitization investment trusts (FASITs). A public hearing is scheduled for May 15, 2000.

REG-103882-99(PDF, 15K)
Proposed regulations under section 263A of the Code provide guidance for the payor of a delay rental in deducting the delay rental as an expense or charging it to depletable capital account under section 266. A public hearing is scheduled for May 26, 2000.

REG-105279-99(PDF, 26K)
Proposed regulations under section 6071(b) of the Code extend the due date to March 31 for those electronically filed information returns having a due date of February 28. They also provide that under section 6651(h) failure to pay penalties will be reduced from 0.5% to 0.25% per month for certain individuals who enter into an installment agreement under section 6159. February 22, 2000 2000-8 I.R.B.

REG-208280-86(PDF, 135K)
Proposed regulations under section 883 of the Code provide guidance for excluding from a foreign corporation's gross income the income from international operations of ships or aircraft if the corporation is a qualified foreign corporation and the income is qualified income. A public hearing is scheduled for April 27, 2000.

T.D. 8874(PDF, 27K)
Final regulations under section 513 of the Code relate to travel and tour activities of tax-exempt organizations.

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