Internal Revenue Bulletins  

November 27, 2000

Internal Revenue Bulletin No. 2000-48

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.


REG-116050-99(PDF, 184K)
Proposed regulations under section 367(b) of the Code relate to the carryover and allocation of certain tax attributes, such as earnings and profits and foreign income tax accounts, in transactions described in section 367(b) of the Code. A public hearing is scheduled for March 13, 2001.

Rev. Rul. 2000-52(PDF, 14K)
2000 base period T-bill rate. The "base period T-bill rate" for the period ending September 30, 2000, is published, as required by section 995(f) of the Code.


Notice 2000-59(PDF, 6K)
Weighted average interest rate update. The weighted average interest rate for November 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 2000-97(PDF, 10K)
The Service announces a new reporting code to be used beginning with the 2001 Form W-2. An employee's income from the exercise of nonstatutory options must also be reported on Form W-2 in box 12 using Code V.


Announcement 2000-95(PDF, 12K)
Registration is currently underway for the Thirteenth Annual Institute on Current Issues in International Taxation to be held on December 7 and 8, 2000.

Announcement 2000-96(PDF, 16K)
This document contains corrections to a notice of proposed rulemaking and a notice of public hearing (REG-209038- 89, 2000-34 I.R.B. 191) relating to transfers of property by U.S. persons to foreign trusts that have U.S. beneficiaries.

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