Internal Revenue Bulletins  

May 30, 2000

Internal Revenue Bulletin No. 2000-22

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.


Rev. Rul. 2000-26(PDF, 10K)
Special use value; farms; interest rates. The 2000 interest rates to be used in computing the special use value of farm real property for which an election is made under section 2032A of the Code are listed for estates of decedents.


Announcement 2000-52(PDF, 14K)
A list is given of organizations now classified as private foundations.


Saudi Arabia(PDF, 148K)
The bilateral agreement between the United States and the Kingdom of Saudi Arabia, providing for the reciprocal tax exemption of income from the international operation of ships and/or aircraft, is set forth.


Announcement 2000-51(PDF, 18K)
This document provides advance notice of a proposed rulemaking and solicits comments to amend Circular 230, appearing in 31 CFR Part 10, which governs the rules of practice before the IRS.

Announcement 2000-53(PDF, 14K)
This document contains corrections to final regulations (T.D. 8879, 2000-16 I.R.B. 882) relating to the kerosene tax under section 4081 of the Code.

Rev. Proc. 2000-24(PDF, 44K)
Magnetic media/electronic filing program; Form 1040NR. Participants in the Magnetic Media/Electronic Filing Program for Form 1040NR, U.S. Nonresident Alien Income Tax Return, are informed of their obligations to the Service, taxpayers, and other participants. Rev. Proc. 99-25 superseded.

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