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 2000-50(PDF, 27K)
2000 marginal production rates. This notice announces the applicable percentage under section 613A of the Code to be used in determining percentage depletion for marginal properties for the 2000 calendar year.
Notice 2000-51(PDF, 30K)
2000 enhanced oil recovery credit. The enhanced oil recovery credit for taxable years beginning in the 2000 calendar year is determined without regard to the phase-out for crude oil price increases provided in section 43(b) of the Code.
Notice 2000-52(PDF, 31K)
Electricity produced from certain renewable resources. This notice announces the calendar year 2000 inflation adjustment factor and reference prices for the renewable electricity production credit under section 45 of the Code.
Notice 2000-53(PDF, 34K)
SRLY election to avoid overlap rules. The Treasury Department and the Service intend to provide an election to allow a corporation that ceased to be a member of a consolidated group as a result of a qualified stock purchase to avoid the application of the overlap rules of sections 1.1502�15(g), 1.1502�21(g), and 1.1502�22(g) of the regulations while it was in that group.
T.D. 8898(PDF, 46K)
Final regulations under section 368 of the Code relate to the continuity of interest requirement for certain corporate reorganizations.
T.D. 8901(PDF, 50K)
Final regulations under section 110 of the Code relate to an exclusion from gross income for qualified lessee construction allowances provided by a lessor to a lessee for the purpose of constructing long-lived property to be used by the lessee pursuant to a short-term lease.
T.D. 8899(PDF, 38K)
Final regulations relate to the definition of a qualified interest under section 2702 of the Code.
T.D. 8900(PDF, 74K)
Final regulations under section 411 of the Code permit qualified defined contribution plans to be amended to eliminate some alternative forms in which an account balance can be paid and permit certain transfers between defined contribution plans that were not previously permitted.
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