Internal Revenue Bulletins  

June 19, 2000

Internal Revenue Bulletin No. 2000-25

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 2000-30(PDF, 17K)
Individual Retirement Arrangements (IRAs); reporting requirements. This notice provides guidance relating to the completion of Forms 1099-R and 5498 to report IRA recharacterizations and reconversions occurring after 2000. Public comments are requested. Notice 98-49 modified.

Rev. Rul. 2000-30(PDF, 22K)
Interest rates; underpayments and overpayments. The rate of interest determined under section 6621 of the Code for the calendar quarter beginning July 1, 2000, will be 9 percent for overpayments (8 percent in the case of a corporation), 9 percent for underpayments, and 11 percent for large corporate underpayments. The rate of interest paid on the portion of a corporate overpayment exceeding $10,000 is 6.5 percent.

T.D. 8885(PDF, 17K)
Final regulations under section 368(a)(1)(C) of the Code relate to the solely for voting stock requirement in certain corporate reorganizations. Rev. rul. 54-396 obsoleted.


Announcement 2000-55(PDF, 8K)
Submission of tax shelter information. This announcement provides the mailing address, telephone number, fax number, and e-mail address for persons who wish to submit information to the Office of Tax Shelter Analysis.

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