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.
INCOME TAX
REG-108522-00(PDF, 56K)
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.
REG-209038-89(PDF, 125K)
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.
GIFT TAX
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.
EXEMPT ORGANIZATIONS
Announcement 2000-70(PDF, 32K)
A list is given of organizations now classified as private foundations.
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