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.
INCOME TAX
Rev. Rul. 2000-23(PDF, 19K)
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 May 2000.
Rev. Rul. 2000-24(PDF, 16K)
Medical expenses. Amounts paid by an individual for expenses of admission and transportation to a medical conference relating to the chronic disease of the individual's dependent are deductible as medical expenses under section 213 of the Code (subject to the limitations of that section), if the costs are primarily for and essential to the medical care of the dependent. The cost of meals and lodging while attending the conference are not deductible as medical expenses under Code section 213.
EMPLOYMENT TAX
Announcement 2000-19(PDF, 28K)
Public comments are requested on the proposed tip reporting alternative commitment (TRAC) agreement for use in industries other than the food and beverage industry and the cosmetology and barber industry, where employees receive both cash and charged tips. Comments must be received by July 7, 2000.
Announcement 2000-20(PDF, 31K)
Public comments are requested on the proposed tip rate determination agreement (TRDA) for use in industries other than food and beverage industry and the gaming industry. Comments must be received by July 7, 2000.
Announcement 2000-21(PDF, 26K)
Public comments are requested on the proposed revision of the tip reporting alternative commitment (TRAC) agreement used in the cosmetology and barber industry. Comments must be received by July 7, 2000.
Announcement 2000-22(PDF, 22K)
Public comments are requested on the proposed revision of the tip reporting alternative commitment (TRAC) agreement used in the food and beverage industry. Comments must be received by July 7, 2000.
Announcement 2000-23(PDF, 27K)
Public comments are requested on the proposed revision of the tip rate determination agreement (TRDA) used in the food and beverage industry. Comments must be received by July 7, 2000.
Notice 2000-21(PDF, 23K)
This notice sets forth the requirements employers must meet and the procedures for obtaining approval of employer-designed tip reporting alternative commitment (Em-TRAC) programs for the food and beverage industry. This notice also solicits comments on the EmTRAC program. Comments must be received by July 7, 2000.
ADMINISTRATIVE
Announcement 2000-46(PDF, 8K)
Notice of call for redemption: 8 1/4 percent Treasury Bonds of 2000-5. Treasury bonds dated May 15, 1975, and due on May 15, 2005, are called for redemption at par on May 15, 2000, on which date interest on these bonds will cease.
Announcement 2000-49(PDF, 6K)
This announcement informs the public of a delay in finalizing proposed regulations (REG-104939-99, 1999-49, I.R.B. 643) under section 6212(b) of the Code regarding a taxpayer's last known address published in the Federal Register (64 FR 63768) on November 22, 1999. The regulations were proposed to be effective May 1, 2000, but will not be effective until all necessary steps are taken to implement the regulations.
Announcement 2000-50(PDF, 10K)
This announcement contains the section pertaining to the paperwork Reduction Act which was omitted from Revenue Procedure 2000-12 (2000-4 I.R.B. 387).
Rev. Proc. 2000-21(PDF, 14K)
Qualified mortgage bonds; mortgage credit certificates; national median gross income. Guidance is provided concerning the use of the national and area median gross income figures by issuers of qualified mortgage bonds and mortgage credit certificates in determining the housing cost/income ratio described in section 143(f) of the Code. Rev. Proc. 99-22 is obsolete except as provided in section 5.02 of this revenue procedure.
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