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.
Ct. D. 2068(PDF, 42K)
Claims in bankruptcy court. The Supreme Court has affirmed that when the substantive law creating a tax obligation puts the burden of proof on a taxpayer, the burden of proof on the tax claim in bankruptcy court remains with the taxpayer.
Rev. Proc. 2000-30(PDF, 33K)
Gross income; information reporting; de minimis premiums. For administrative convenience, the Service will not require a depositor who receives a "de minimis premium" to treat the value of the premium as includible in gross income or to reduce the basis in the account, and will not require a financial institution that provides a "de minimis premium" to treat it as interest for purposes of information reporting under section 6049. Rev. Proc. 2000-30 is effective for "de minimis premiums" provided after December 31, 1999.
Railroad Retirement Board 2nd Quarter(PDF, 24K)
Railroad retirement; rate determination; quarterly. The Railroad Retirement Board has determined that the rate of tax imposed by section 3221 of the Code shall be 26 1/2 cents for the quarter beginning April 1, 2000.
Announcement 2000-57(PDF, 27K)
This document contains corrections to final regulations (T.D. 8883, 2000-23 I.R.B. 1151) under section 1032 of the Code relating to the treatment of a disposition of an issuing corporation's stock by an acquiring entity in a taxable transaction.
Rev. Proc. 2000-29(PDF, 22K)
Election to treat certain debt substitutions as realization events. This revenue procedure modifies Rev. Proc. 99-18, 1999-11 I.R.B. 7, by removing the sunset date of June 30, 2000. Rev. Proc. 99-18 modified.
You can either: Search all IRS Bulletin Documents issued since January 1996, or Search the entire site. For a more focused search, put your search word(s) in quotes.