Internal Revenue Bulletins  

October 16, 2000

Internal Revenue Bulletin No. 2000-42

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.


Announcement 2000-82(PDF, 33K)
The IRS released new Form 8870, Information Return for Transfers Associated With Certain Personal Benefit Contracts. For taxable years beginning prior to January 1, 2000, organizations that pay premiums on "personal benefit contracts," as that term is used in section 170(f)(10) of the Code, must file Form 8870 by the later of 90 days after this announcement or the date the organization is required to file its annual return. See also Notice 2000�24, 2000�17 I.R.B. 952.

REG-103805-99(PDF, 86K)
Proposed regulations under section 1502 of the Code relate to the common parent of a consolidated group as agent for the members of the group. A public hearing is scheduled for January 22, 2001.

Rev. Rul. 2000-48(PDF, 33K)
Low-income housing credit; satisfactory bond; "bond factor" amounts for the period July through September 2000. This ruling announces the monthly bond factor amounts to be used by taxpayers who dispose of qualified low-income buildings or interests therein during the period July through September 2000.

T.D. 8903(PDF, 42K)
Final regulations under section 1397E of the Code provide guidance to state and local governments that issue qualified zone academy bonds and to banks, insurance companies, and other taxpayers that hold those bonds.

T.D. 8904(PDF, 43K)
Final regulations under sections 351, 354, 355, 356, and 1036 of the Code relate to the effective date of the definition of nonqualified preferred stock and the treatment of nonqualified preferred stock and similar preferred stock received by shareholders in certain reorganizations and distributions.


Rev. Proc. 2000-40(PDF, 95K)
Minimum funding standards; automatic change in funding method. This procedure provides approval to change the funding method used to determine the minimum funding standard for defined benefit plans for plan years beginning on or after January 1, 2000, to any one of the specific methods contained therein. Rev. Proc. 95�51 superseded.

Rev. Proc. 2000-41(PDF, 49K)
Qualified defined benefit plan; change in funding method. This procedure sets forth an updated procedure that a plan administrator or plan sponsor may use to obtain approval to change the funding method of its qualified defined benefit plan. Rev. Proc. 78�37 superseded. Rev. Proc. 2000�4 modified.


Announcement 2000-84(PDF, 41K)
Application of tax laws to use of the Internet by exempt organizations. The Service requests comments on the need for guidance clarifying the application of Internal Revenue Code provisions to use of the Internet by exempt organizations.


Railroad Retirement Board 4th Quarter(PDF, 34K)
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 October 1, 2000.


Notice 2000-54(PDF, 38K)
Determinations have been made to add nine polyether polyol substances to the list of taxable substances in section 4672(a)(3) of the Code.

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