Internal Revenue Bulletins  

June 03, 2000

Internal Revenue Bulletin No. 2000-23

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.


Notice 2000-29(PDF, 14K)
Partnership options and convertible instruments. This notice invites public comment on the federal income tax treatment of the exercise of an option to acquire a partnership interest, the exchange of convertible debt for a partnership interest, and the exchange of a preferred interest in a partnership for a common interest in that partnership.

REG-106186-98(PDF, 25K)
Proposed regulations under section 368 of the Code provide that mergers involving Disregarded Entities do no qualify for tax-free treatment because the mergers do not result in the combination of the assets and liabilities of two corporations pursuant to the state or federal merger law. A public hearing is scheduled for August 8, 2000.

REG-107644-98(PDF, 67K)
Proposed regulations under section 472 of the Code relate to the dollar-value last-in, first-out (LIFO) and inventory price index computation (IPIC) methods of accounting for inventories. A public hearing is scheduled for September 15, 2000.

Rev. Rul. 2000-28(PDF, 10K)
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 June 2000.

T.D. 8881(PDF, 311K)
Amendments to final regulations (T.D. 8734, 1997-2 C.B. 109) relate to the withholding of income tax under section 1441 of the Code on certain U.S. source income paid to foreign persons.

T.D. 8882(PDF, 17K)
Final regulations under section 356 of the Code relate to nonqualified preferred stock and rights to acquire nonqualified preferred stock, as defined in section 351(g)(2).

T.D. 8883(PDF, 42K)
Final regulations under section 1032 of the Code relate to the treatment of a disposition by a corporation or partnership of the stock of a corporation in a taxable transaction.


Announcement 2000-48(PDF, 9K)
This announcement provides additional information relating to Rev. Proc. 2000-12 for financial institutions that are considering entering into a qualified intermediary agreement with the Internal Revenue Service.

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