Internal Revenue Bulletins  

May 01, 2000

Internal Revenue Bulletin No. 2000-18

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Rev. Proc. 2000-14(PDF, 14K)
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 with the dates those countries are subject to the section 911(d)(4) waiver is provided. Rev. Proc. 99-20 supplemented.


Announcement 2000-45(PDF, 8K)
This announcement changes the date and location of the public hearing and provides notice of an extension of time for submitting comments with respect to proposed regulations (REG-208280-86, 2000-8 I.R.B. 654) relating to exclusions from gross income of foreign corporations under section 883 of the Code. The hearing is now scheduled for June 8, 2000.

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