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.
Proposed regulations under section 152 of the Code
would amend the definition of "authorized placement
agency" for the purposes of determining whether a child placed for legal adoption in a taxpayer's home is a dependent of the taxpayer.
T.D. 8908(PDF, 14K)
Final regulations under section 6103 of the Code relate to additions to, and deletions from, the list of items of information disclosed to the Bureau of the Census for use in certain statistical programs.
Announcement 2000-100(PDF, 13K)
This document contains corrections to final regulations (T.D. 8899, 2000-38 I.R.B. 288) relating to the definition of a qualified interest under section 2702 of the Code.
Announcement 2000-99(PDF, 7K)
This announcement reminds sponsors of master and prototype (M&P) plans and practitioners who sponsor volume submitter specimen plans that the deadline for applying for GUST opinion and advisory letters for their plans is December 31, 2000.
Del. Order 5(PDF, 11K)
This delegation of authority lists the specific order of succession and designation to act as Commissioner of Internal Revenue Service.
Del. Order 264(PDF, 11K)
This delegation of authority relates to the authority to offer and accept settlement offers and to execute closing agreements made under the Targeted Jobs Tax Credit initiative.
Notice 2000-62(PDF, 16K)
Returns relating to payments of qualified tuition and
related expenses, and to payments of interest on education loans. Eligible educational institutions and certain persons who receive payments of student loan interest may continue to report the same information under section 6050S of the Code for the year 2001 as required for the years 1998, 1999, and 2000. Notices 97-73, 98-7, 98-46, 98-54, 98-59, and 99-37 modified.
Notice 2000-63(PDF, 14K)
Guidance Priority List. Public comments are requested
about items that should be included in the Guidance Priority List for 2001. All comments should be submitted by January 16, 2001.
Notice 2000-64(PDF, 6K)
This notice discusses and requests public comments with respect to section 7216 of the Code in the context of loans associated with electronic filing, such as balance due and refund anticipation loans.
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