Internal Revenue Bulletins  

July 24, 2000

Internal Revenue Bulletin No. 2000-30

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 2000-39(PDF, 38K)
Individual retirement accounts; net income calculation. This notice provides a new method for calculating net income attributable to IRA contributions returned pursuant to section 408(d)(4) of the Code and to IRA contributions recharacterized pursuant to section 408A(d)(6).

T.D. 8889(PDF, 56K)
Final regulations under section 894 of the Code clarify the availability of treaty benefits with respect to an item of U.S. source income paid to an entity that is treated as fiscally transparent under the laws of one or more jurisdictions (including the United States) with respect to that item of income. These regulations provide rules for determining whether an entity is fiscally transparent under the laws of a jurisdiction and for determining whether such income is derived by persons entitled to treaty benefits.

T.D. 8890(PDF, 31K)
Final regulations under section 671 of the Code define the term "grantor" for purposes of determining who is the grantor of a trust.


Notice 2000-40(PDF, 40K)
Weighted average interest rate update. The weighted average interest rate for July 2000 and the resulting permissible range of interest rates used to calculate current liability for purposes of the full funding limitation of section 412(c)(7) of the Code are set forth.


Announcement 2000-61(PDF, 35K)
A list is provided of organizations now classified as private foundations.

Announcement 2000-62(PDF, 26K)
A list is provided of organizations that no longer qualify as organizations to which contributions are deductible under section 170 of the Code.


Announcement 2000-58(PDF, 28K)
This document announces the terms and conditions under which the Service will settle taxpayer claims for the Targeted Jobs Tax Credit in circumstances where the taxpayer requested but never received certification because the certification program shut down after the credit expired on December 31, 1994.

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