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
Rev. Rul. 2000-57(PDF, 17K)
Interest rates; underpayments and overpayments. The
rate of interest determined under section 6621 of the Code for the calendar quarter beginning January 1, 2001, will be 9 percent for overpayments (8 percent in the case of a corporation), 9 percent for underpayments, and 11 percent for large corporate underpayments. The rate of interest paid on the portion of a corporate overpayment exceeding $10,000
is 6.5 percent.
Rev. Rul. 2000-58(PDF, 14K)
LIFO; price indexes; department stores. The October
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, October 31, 2000.
EXEMPT ORGANIZATIONS
Announcement 2000-98(PDF, 7K)
A list is provided of organizations now classified as private foundations.
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