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 2000-60(PDF, 17K)
Stock compensation corporate tax shelter. This notice
alerts taxpayers and their representatives that losses generated
by transactions involving the purchase of a parent corporation's
stock by a subsidiary, a subsequent transfer of the purchased
parent stock from the subsidiary to the parent's
employees, and the eventual liquidation or sale of the subsidiary
are not properly allowable for federal income tax purposes. This
notice also alerts taxpayers and their representatives of certain
responsibilities that may arise from participation in such transactions.
Notice 2000-61(PDF, 16K)
This notice clarifies that section 935 of the Code applies only to
individuals and, therefore, does not relieve a trust from any obligation
it may have to file an income tax return for the taxable year
with the United States. The notice also provides that transactions
entered into by taxpayers who claim that section 935
applies to trusts as part of a scheme to avoid both U.S. and
Guamanian tax liability are designated as "listed transactions" for
purposes of sections 6011, 6111, and 6112 of the Code.
Rev. Rul. 2000-54(PDF, 17K)
Federal rates; adjusted federal rates; adjusted Federal
long-term rate, and the long-term exempt rate. For
purposes of sections 1274, 1288, 382, and other sections
of the Code, tables set forth the rates for December 2000.
T.D. 8907(PDF, 44K)
Final regulations clarify the tax consequences for the amortization
of intangibles under section 197 of the Code in the
context of partnership basis adjustments.
Rev. Proc. 2000-48(PDF, 47K)
Optional standard mileage rates. This procedure
announces 34.5 cents as the optional rate for deducting or
accounting for expenses for business use of an automobile,
14 cents for use of an automobile as a charitable contribution,
and 12 cents for use of an automobile as a medical or
moving expense for 2001. It provides rules for substantiating
the deductible expenses of using an automobile for business,
moving, medical, or charitable purposes. Rev. Proc.
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