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.
Proposed regulations under section 684 of the Code relate to tax on transfers of appreciated property to foreign trusts and foreign estates. A public hearing is scheduled for November 8, 2000.
Proposed regulations under section 679 of the Code relate to transfers of property by U.S. persons to foreign trusts having one or more United States beneficiaries. A public hearing is scheduled for November 8, 2000.
Rev. Rul. 2000-39(PDF, 22K)
LIFO; price indexes; department stores. The June 2000 Bureau of Labor Statistics price indexes are accepted for use by department stores employing the retail inventory and last-in, first-out inventory methods for valuing inventories for tax years ended on, or with reference to, June 30, 2000.
Rev. Proc. 2000-34(PDF, 22K)
This procedure provides guidance for submitting the information required under section 301.6501(c)�1(f)(2) of the Procedure and Administration Regulations to adequately disclose a gift if the information was not initially submitted with a gift tax return filed for the calendar year in which the gift was made.
Announcement 2000-70(PDF, 32K)
A list is given of organizations now classified as private foundations.
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