Source: http://unclefed.com/ForTaxProfs/irs-drop/2000/index.html
Timestamp: 2018-06-19 22:01:25
Document Index: 568894003

Matched Legal Cases: ['§ 412', '§ 809', '§ 402', '§ 817', '§ 1', '§ 817', '§ 6045', '§ 571', '§ 168', '§ 1031', '§ 1033', '§ 168', '§ 368', '§ 4971', '§ 412', '§ 6015', '§1', '§ 442', '§ 1', '§ 807', '§ 165', '§ 5121', '§ 1', '§ 401', '§ 263', '§ 6041', '§ 368', '§ 162', '§ 263', '§ 2056']

2000 Tax Year Tax Related Files
Home > For Tax Professionals > Files of Interest > 2000
Announcement 2000-99(PDF, 10K) 12/18/2000
Announcement 2000-82(PDF, 5K) 10/16/2000
Announcement 2000-80(PDF, 16K) 10/2/2000
Announcement 2000-78(PDF, 8K) 10/23/2000
Announcement 2000-77(PDF, 19K) 9/5/2000
Announcement 2000-71(PDF, 14K) 10/30/2000
Announcement 2000-60(PDF, 3K) 7/31/2000
Announcement 2000-58(PDF, 22K) 7/24/2000
Announcement 2000-55(PDF, 4K) 6/19/2000
Announcement 2000-49(PDF, 3K) 5/8/2000
Announcement 2000-48(PDF, 11K) 6/3/2000
Announcement 2000-35(PDF, 215K) 4/17/2000
Announcement 2000-23(PDF, 39K) 5/8/2000
Announcement 2000-22(PDF, 31K) 5/8/2000
Announcement 2000-21(PDF, 33K) 5/8/2000
Public comments are requested on the proposed revision of the tip reporting alternative
Announcement 2000-20(PDF, 39K) 5/8/2000
Public comments are requested on the proposed tip rate determination agreement (TRDA) for use
Announcement 2000-19(PDF, 31K) 5/8/2000
Announcement 2000-12(PDF, 12K) 2/29/2000
The Treasury Department and Internal Revenue Service today issued three sets of temporary and proposed regulations requiring promoters to register confidential corporate tax shelters and to maintain lists of investors and requiring corporate taxpayers to disclose large transactions that have characteristics common to tax shelters.
Announcement 2000-7(PDF, 10K) 1/21/2000
The Internal Revenue Service and the Treasury Department are undertaking a review of the mortality table in effect under § 412(l)(7)(C) of the Internal Revenue Code (the Code) and section 302(d)(7)(C) of the Employee Retirement Income Security Act of 1974 (ERISA).
Announcement 2000-4(PDF, 49K) 12/30/1999
Providing a Two Years Test of Procedures, Pursuant to IRC 7123(B)(2), that Taxpayers May Use to Request Binding Arbitration for Factual Issues that Are Already in the Appeals Administrative Process and Are Not Docketed in Any Court.
Announcement 2000-1(PDF, 10K) 12/24/1999
Comments on Certain Plans of State And Local Government Employers Under Section 457.
Notice 2000-64(PDF, 5K) 12/18/2000
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.
Notice 2000-63(PDF, 6K) 12/18/2000
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 2000-62(PDF, 12K) 12/18/2000
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 2000-61(PDF, 9K) 12/4/2000
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.
Notice 2000-60(PDF, 18K) 12/4/2000
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 2000-56(PDF, 16K) 10/23/2000
This notice provides guidance under section 1032 of the Code on which entity is treated as the grantor and owner of a grantor trust when a parent corporation contributes its stock to a rabbi trust for the benefit of the employees of a subsidiary.
Notice 2000-53(PDF, 10K) 9/18/2000
SRLY election to avoid overlap rules. The Treasury Department and the Service intend to provide an election to allow a corporation that ceased to be a member of a consolidated group as a result of a qualified stock purchase to avoid the application of the overlap rules of sections 1.1502�15(g), 1.1502�21(g), and 1.1502�22(g) of the regulations while it was in that group.
Notice 2000-49(PDF, 8K) 9/11/2000
Notice 2000-48(PDF, 15K) 9/11/2000
Notice 2000-44(PDF, 25K) 9/5/2000
Tax avoidance using artificially high basis. Taxpayers and their representatives are alerted that the purported losses arising from certain types of transactions are not properly allowable for federal income tax purposes. Also, the Service may impose penalties on participants in these transactions or, as applicable, on persons who participate in promoting or reporting these transactions.
Notice 2000-43(PDF, 25K) 8/28/2000
LMSB Comprehensive Case Resolution Program. This notice announces a pilot program under which large business taxpayers may request accelerated and combined resolution of all years they have open in Appeals, before the Tax Court, and in Examination.
Notice 2000-39(PDF, 21K) 7/24/2000
Individual retirement accounts; net income calculation. This notice provides a new method for calculating net income attributable to IRA contributions returned pursuant to section 408(d)(4) of the Code and to IRA contributions recharacterized pursuant to section 408A(d)(6).
Notice 2000-38(PDF, 33K) 8/14/2000
Cash or deferred arrangements; nonqualified deferred compensation. This notice describes the withholding and reporting requirements applicable to eligible deferred compensation plans described under section 457(b) of the Code.
Notice 2000-35(PDF, 5K) 7/17/2000
Notice 2000-34(PDF, 10K) 8/14/2000
Losses: Blue Cross Blue Shield organizations. This notice informs Blue Cross Blue Shield insurance organizations that the Service will challenge deductions for losses that relate to the termination of individual customer, provider, or employee contracts or relationships associated with customer lists, provider networks, and workforce in place with respect to which the taxpayer claims an adjusted basis derived from section 1012(c)(3)(A)(ii) of the Tax Reform Act of 1986.
Notice 2000-33(PDF, 4K) 7/3/2000
Notice 2000-32(PDF, 15K) 6/26/2000
Notice 2000-30(PDF, 17K) 6/19/2000
Individual Retirement Arrangements (IRAs); reporting requirements. This notice provides guidance relating to the completion of Forms 1099-R and 5498 to report IRA recharacterizations and reconversions occurring after 2000. Public comments are requested. Notice 98-49 modified.
Notice 2000-29(PDF, 10K) 6/3/2000
Partnership options and convertible instruments. This notice invites public comment on the federal income tax treatment of the exercise of an option to acquire a partnership interest, the exchange of convertible debt for a partnership interest, and the exchange of a preferred interest in a partnership for a common interest in that partnership.
Notice 2000-26(PDF, 14k) 4/24/2000
Notice 2000-24(PDF, 13K) 4/24/2000
Notice 2000-22(PDF, 7K) 4/7/2000
Notice 2000-21(PDF, 31K) 5/8/2000
Notice 2000-20(PDF, 41K) 4/3/2000
Request for comments on the revision of proposed section 987 regulations. This notice discusses the application of general tax principles to certain abuses regarding foreign currency losses under section 987 of the Code and announces a prospective regulatory change to the anti-abuse rule in the proposed regulations.
Notice 2000-17(PDF, 4K) 3/8/2000
Due Dates for Tax Returns and Payments for Northeast Taxpayers Affected by the April 17th Patriots' Day Holiday in Massachusetts.
Notice 2000-16(PDF, 9K) 3/3/2000
This notice publishes a tentative determination under § 809 of the Internal Revenue Code of the "differential earnings rate" for 1999 and the rate that is used to calculate the "recomputed differential earnings amount" for 1998. (The latter rate is referred to in this notice as the "recomputed differential earnings rate" for 1998.)
Notice 2000-15(PDF, 8K) 2/29/2000
Notice 2000-14(PDF, 10K) 2/25/2000
The Internal Revenue Service and the Treasury Department are undertaking a review of issues posed by "new comparability" plans and invite public comments. The Service and Treasury believe it is appropriate at this time to review the effect of these rapidly evolving plan designs with the benefit of comments from plan sponsors, plan participants, and other interested parties.
Notice 2000-12(PDF, 37K) 2/12/2000
This Notice announces a pilot program for Pre-Filing Agreements (PFAs), under which large business taxpayers may request examination and resolution of specific issues relating to tax returns they expect to file between September and December, 2000. The purpose of the program is to enable both taxpayers and the Internal Revenue Service (IRS) to resolve before filing the treatment of issues otherwise likely to be disputed in post-filing audits.
Notice 2000-11(PDF, 52K) 1/21/2000
This notice contains a "Safe Harbor Explanation" that plan administrators may provide to recipients of eligible rollover distributions from qualified plans in order to satisfy § 402(f) of the Internal Revenue Code. It is an updated version of the Safe Harbor Explanation that was published in Notice 92-48, 1992-2 C.B. 377.
Notice 2000-10(PDF, 8K) 1/18/2000
The Department of Treasury and Internal Revenue Service request public comment about items that should be included in the Guidance Priority List for 2000. IRS and Treasury's Office of Tax Policy use the Guidance Priority List (GPL) each year to identify and prioritize the tax issues that should be addressed through regulations, rulings, and other published administrative guidance.
Notice 2000-9(PDF, 13K) 1/18/2000
This notice reminds issuers of variable annuity contracts that the special rules of § 817(h)(3) of the Internal Revenue Code and § 1.817-5(h)(3) of the Income Tax Regulations do not apply in determining whether the investments of a segregated asset account with respect to those contracts are adequately diversified for purposes of § 817(h).
Notice 2000-7(PDF, 10K) 1/6/2000
The purpose of this Notice is to provide guidance regarding the effect of the repeal of certain Canadian banking legislation on elections under section 1504(d) of the Internal Revenue Code.
Notice 2000-6(PDF, 13K) 1/6/2000
This notice provides that, pending the issuance of new regulations by the Internal Revenue Service (Service) and the Treasury Department, a barter exchange is not required under § 6045 of the Internal Revenue Code to report exchanges involving property or services with a fair market value of less than $1.00.
Notice 2000-5(PDF, 7K) 1/4/2000
This notice informs taxpayers of penalty relief available for certain corporate taxpayers whose December 15, 1999, estimated tax installment is affected by § 571 of the Tax Relief Extension Act of 1999, P.L. 106-170 ("the Act"). The notice provides specific procedures for these taxpayers to follow in order to qualify for the penalty relief.
Notice 2000-4(PDF, 10K) 1/6/2000
This notice provides guidance about the depreciation of property subject to § 168 of the Internal Revenue Code (MACRS property) that is acquired in a like-kind exchange under § 1031 or as a result of an involuntary conversion under § 1033. The Internal Revenue Service and the Department of Treasury intend to issue regulations under § 168 that will address these transactions.
Notice 2000-1(PDF, 7K) 1/7/2000
This document contains information regarding a Notice of Proposed Rulemaking relating to the solely for voting stock requirement in reorganizations under § 368(a)(1)(C) of the Internal Revenue Code, which was published in the Federal Register on June 14, 1999 (64 Fed. Reg. 31770 (1999)) (the "proposed regulations").
Revenue Procedure 2000-50(PDF, 18K) 12/26/2000
Tax treatment of computer software expenditures. This procedure updates the guidelines contained in Rev. Proc. 69-21, relating to costs incurred to develop, purchase, lease, or license computer software, to be consistent with sections 167(f)(1) and 197 of the Code and the regulations thereunder. It also provides safe harbors and procedures for taxpayers to obtain consent to change to a method under this revenue procedure. Rev. Proc. 69-21 superseded. Rev. Procs. 97-50 and 99-49 modified.
Revenue Procedure 2000-48(PDF, 66K) 12/4/2000
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. 99-38 superseded.
Revenue Procedure 2000-47(PDF, 12K) 11/13/2000
Revenue Procedure 2000-46(PDF, 8K) 10/30/2000
This procedure provides that the Service will not rule on the question of whether an undivided fractional interest in real property is an interest in a partnership. Rev. Proc. 2000-3 amplified.
Revenue Procedure 2000-45(PDF, 29K) 10/23/2000
Revenue Procedure 2000-44(PDF, 60K) 10/23/2000
Revenue Procedure 2000-43(PDF, 55K) 10/23/2000
Revenue Procedure 2000-42(PDF, 37K) 10/23/2000
This procedure informs taxpayers of the information they must submit to request a closing agreement under section 1.1503-2(g)(2)(iv)(B) of the regulations to prevent the recapture of dual consolidated losses (DCLs) upon the occurrence of certain triggering events.
Revenue Procedure 2000-41(PDF, 37K) 10/16/2000
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.
Revenue Procedure 2000-40(PDF, 103K) 10/16/2000
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.
Revenue Procedure 2000-39(PDF, 43K) 10/10/2000
Per diem allowances. This procedure provides optional rules for deeming substantiated the amount of certain reimbursed traveling expenses of an employee as well as for determining the amount of deductible meals while traveling away from home. Rev. Proc. 2000-9 superseded. Notice 2000-48 superseded.
Revenue Procedure 2000-38(PDF, 36K) 10/2/2000
Distributor commissions. This revenue procedure provides three permissible methods of accounting for distributor commissions. It also provides instructions for a taxpayer to obtain consent from the Commissioner of Internal Revenue to change to any of the three permissible methods of accounting, including rules relating to the limitations, terms, and conditions the Commissioner deems necessary to make the change. Rev. Proc. 99-49 modified and amplified.
Revenue Procedure 2000-37(PDF, 12K) 10/2/2000
Like-kind exchanges; replacement property; (parking] arrangements. This procedure provides a safe harbor under which the Service will not challenge (a) the qualification of property as either (replacement property] or (relinquished property] for purposes of section 1031 of the Code or (b) the treatment of the (exchange accommodation titleholder] as the beneficial owner of such property for federal income tax purposes, if the property is held in a (qualified exchange accommodation arrangement] (QEAA).
Revenue Procedure 2000-35(PDF, 66K) 8/28/2000
This document provides the procedures to be followed to obtain a withholding certificate under section 1445 of the Code to reduce the tax withheld on the disposition of U.S. real property interests by foreign persons. Rev. Proc.88-23 superseded.
Revenue Procedure 2000-33(PDF, 7K) 9/5/2000
Acquisition of corporate debt. This procedure provides guidance on whether an acquisition of corporate debt by a beneficiary of the decedent creditor's estate or by a beneficiary of a revocable trust that became irrevocable upon the creditor's death is a direct acquisition within the meaning of section 1.108-2(b) of the regulations.
Revenue Procedure 2000-32(PDF, 6K) 8/14/2000
Revenue Procedure 2000-31(PDF, 21K) 7/31/2000
Form 1040 IRS e-file program. Participants in the Form 1040 IRS e-file program (which now includes the former online filing program) are informed of their obligations to the Service, taxpayers, and other participants. Rev. Proc. 98-50 and Rev. Proc. 98-51 modified and superseded.
Revenue Procedure 2000-30(PDF, 7K) 7/10/2000
Revenue Procedure 2000-29(PDF, 5K) 7/10/2000
Revenue Procedure 2000-26(PDF, 24K) 6/12/2000
Revenue Procedure 2000-22(PDF, 23K) 5/15/2000
Revenue Procedure 2000-21(PDF, 8K) 5/8/2000
Revenue Procedure 2000-20(PDF, 203K) 1/21/2000
This revenue procedure revises and combines the Service's master and prototype (M&P) and regional prototype plan programs into a unified program for the pre-approval of.2 pension, profit- sharing, and annuity plans.
Revenue Procedure 2000-17(PDF, 6K) 2/25/2000
Purpose This revenue procedure provides for a waiver of the 100 percent tax imposed under § 4971(b) of the Internal Revenue Code (the "Code") on an employer who maintains a pension plan for which there is an accumulated funding deficiency under § 412. The waiver is applicable to certain terminated single-employer defined benefit plans if specific conditions are satisfied.
Revenue Procedure 2000-16(PDF, 157K) 1/21/2000
Modification and Consolidation of Various Employee Plans Administrative Programs
Revenue Procedure 2000-15(PDF, 24K) 1/19/2000
This revenue procedure provides guidance for taxpayers seeking equitable relief from federal tax liability under § 6015(f) or 66(c) of the Internal Revenue Code (a "requesting spouse"). Section 4.01 of this revenue procedure provides the threshold conditions that must be satisfied for any request for equitable relief to be considered.
Revenue Procedure 2000-14(PDF, 10K) 5/1/2000
Revenue Procedure 2000-13(PDF, 28K) 1/19/2000
This revenue procedure modifies Revenue Procedure 80-18, 1980-1 C.B. 623, by setting forth new rules and procedures for applying Articles 10(2)(a) and 23(1)(b) and (c) of the United States-United Kingdom Income Tax Convention, signed on December 31, 1975, as amended by an Exchange of Notes, signed on April 13, 1976, and Protocols, signed on August 26, 1976, March 31, 1977, and March 15, 1979 (the "Convention"), 1980-1 C.B. 394, with respect to dividends paid by corporations resident in the United Kingdom after April 5, 1999 to U.S. shareholders.
Revenue Procedure 2000-12(PDF, 233K) 1/8/2000
This revenue procedure provides guidance for entering into a qualified intermediary (QI) withholding agreement with the Internal Revenue Service (IRS) under §1.1441-1(e)(5) of the income tax regulations. Section 3 of this revenue procedure 1 provides the application procedures for becoming a QI and Section 4 provides the final qualified intermediary withholding agreement ("QI withholding agreement").
Revenue Procedure 2000-11(PDF, 31K) 12/30/1999
This revenue procedure provides procedures by which certain corporations may obtain automatic approval to change their annual accounting periods under § 442 of the Internal Revenue Code. This revenue procedure modifies, amplifies, and supersedes Revenue Procedure 92-13, 1992-1 C.B. 665.
Revenue Procedure 2000-10(PDF, 8K) 12/30/1999
This revenue procedure sets forth the maximum face amount of Qualified Zone Academy Bonds (Bond or Bonds) that may be issued for each State during 2000. For this purpose State includes the District of Columbia and the possessions of the United States.
Revenue Procedure 2000-9(PDF, 51K) 12/22/1999
This revenue procedure updates Revenue Procedure 98-64, 1998-52 I.R.B. 32, by providing rules under which the amount of ordinary and necessary business expenses of an employee for lodging, meal, and incidental expenses or for meal and incidental expenses incurred while traveling away from home will be deemed substantiated under § 1.274-5T of the temporary Income Tax Regulations when a payor (the employer, its agent, or a third party) provides a per diem allowance under a reimbursement or other expense allowance arrangement to pay for such expenses.
Revenue Ruling 2000-59(PDF, 23K) 12/26/2000
[Liable to Tax] treaty residence standard. Guidance is provided on the [liable to tax] standard for residence under U.S. income tax treaties.
Revenue Ruling 2000-56(PDF, 5K) 12/26/2000
CPI adjustment for below-market loans for 2001. The amount that section 7872(g) of the Code permits a taxpayer to lend to a qualified continuing care facility without incurring imputed interest is adjusted for years 1987-2001. Rev. Rul. 99-49 supplemented and superseded.
Revenue Ruling 2000-55(PDF, 7K) 12/26/2000
Section 1274A inflation-adjusted numbers for 2001. This ruling provides the dollar amounts, increased by the 2001 inflation adjustment, for section 1274A of the Code. Rev. Rul. 99-50 supplemented and superseded.
Revenue Ruling 2000-54(PDF, 7K) 12/4/2000
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.
Revenue Ruling 2000-50(PDF, 5K) 11/6/2000
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 November 2000.
Revenue Ruling 2000-45(PDF, 5K) 10/10/2000
Revenue Ruling 2000-41(PDF, 6K) 9/5/2000
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 September 2000.
Revenue Ruling 2000-38(PDF, 5K) 8/7/2000
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 August 2000.
Revenue Ruling 2000-37(PDF, 10K) 8/7/2000
Mutual life insurance companies; differential earnings rate. The differential earnings rate for 1999 and the recomputed differential earnings rate for 1998 are set forth for use by mutual life insurance companies to compute their income tax liabilities for 1999.
Revenue Ruling 2000-36(PDF, 18K) 7/31/2000
Qualified plan; default rollover; involuntary cash-out. This ruling provides that if plan participants are given adequate notice including their right to elect a cash distribution, a qualified plan can be amended to permit a default direct rollover under section 401(a)(31) of an involuntary cash-out without violating section 411(d)(6) of the Code.
Revenue Ruling 2000-35(PDF, 14K) 7/31/2000
Section 403(b) plans; elective deferrals. This ruling specifies the criteria to be met in order to automatically reduce an employee's compensation by a certain amount and have that amount contributed as an elective deferral to an employer's section 403(b) plan.
Revenue Ruling 2000-33(PDF, 12K) 7/31/2000
Cash or deferred arrangements; nonqualified deferred compensation. This ruling specifies the criteria to be met in order to automatically defer a certain percentage of an employee's compensation into that employee's account in an eligible deferred compensation plan sponsored by the eligible employer.
Revenue Ruling 2000-32(PDF, 5K) 7/3/2000
Revenue Ruling 2000-28(PDF, 4K) 6/2/2000
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 June 2000.
Revenue Ruling 2000-27(PDF, 12K) 5/22/2000
Qualified cash or deferred arrangements; separation from service. The sale of less than substantially all of the assets of a trade or business to an unrelated employer does not preclude a distribution to affected participants in a section 401(k) plan on account of separation from service.
Revenue Ruling 2000-23(PDF, 4K) 5/8/2000
Revenue Ruling 2000-20(PDF, 9K) 4/17/2000
Revenue Ruling 2000-19(PDF, 5K) 4/3/2000
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 April 2000.
Revenue Ruling 2000-18(PDF, 10K) 4/3/2000
Recapture of gain on disposition of qualified replacement property. The transfer of qualified replacement property to a partnership in exchange for a partnership interest by a taxpayer that has elected to defer the recognition of gain under section 1042(a) of the Code is a disposition of the qualified replacement property resulting in recapture of the deferred gain under section 1042(e).
Revenue Ruling 2000-17(PDF, 14K) 4/7/2000
For purposes of § 807(d)(4) of the Internal Revenue Code, for taxable years beginning after December 31, 1998, this ruling supplements the schedules of prevailing state assumed interest rates set forth in Revenue Ruling 92-19, 1992-1 C.B. 227.
Revenue Ruling 2000-15(PDF, 17K) 3/7/2000
Under § 165(i) of the Internal Revenue Code, if a taxpayer suffers a loss attributable to a disaster occurring in an area subsequently determined by the President of the United States to warrant assistance by the Federal Government under the Disaster Relief and Emergency Assistance Act, 42 U.S.C. §§ 5121-5204c (1988 & Supp. V 1993) (the Act), the taxpayer may elect to claim a deduction for that loss on the taxpayer's federal income tax return for the taxable year immediately preceding the taxable year in which the disaster occurred.
Revenue Ruling 2000-12(PDF, 25K) 2/29/2000
Under the circumstances described below, if a taxpayer acquires two debt instruments that are structured so that it is expected that the value of one will increase significantly at the same time that the value of the other one decreases significantly, can the taxpayer recognize a current loss on the sale of the debt instrument that decreases in value while not recognizing the gain on the other debt instrument?
Revenue Ruling 2000-11(PDF, 4K) 2/23/2000
This revenue ruling provides various prescribed rates for federal income tax purposes for March 2000 (the current month.) Table 1 contains the short-term, mid-term, and long-term applicable federal rates (AFR) for the current month for purposes of section 1274(d) of the Internal Revenue Code. Table 2 contains the short-term, mid- term, and long-term adjusted applicable federal rates (adjusted AFR) for the current month for purposes of section 1288(b).
Revenue Ruling 2000-9(PDF, 4K) 1/21/2000
This revenue ruling provides various prescribed rates for federal income tax purposes for February 2000 (the current month.) Table 1 contains the short-term, mid-term, and long-term applicable federal rates (AFR) for the current month for purposes of section 1274(d) of the Internal Revenue Code. Table 2 contains the short-term, mid- term, and long-term adjusted applicable federal rates (adjusted AFR) for the current month for purposes of section 1288(b).
Revenue Ruling 2000-8(PDF, 25K) 1/31/2000
Will employer contributions to a profit-sharing plan fail to be considered elective contributions, within the meaning of § 1.401(k)-1(g)(3) of the Income Tax Regulations, made under a qualified cash or deferred arrangement, within the meaning of § 401(k) of the Internal Revenue Code, merely because they are made pursuant to an arrangement under which a fixed percentage of an employee's compensation is contributed to the plan unless the employee affirmatively elects to receive the amount in cash?
Revenue Ruling 2000-7(PDF, 11K) 2/9/2000
If the retirement and removal of a depreciable asset occurs in connection with the installation or production of a replacement asset, are the costs incurred in removing the retired asset required to be capitalized under § 263(a) or 263A as part of the cost of the replacement asset?
Revenue Ruling 2000-6(PDF, 14K) 1/19/2000
How do the information reporting requirements of §§ 6041(a) and 6051(a) of the Internal Revenue Code apply to election workers? 6051(a) of the Internal Revenue Code apply to election workers?
Revenue Ruling 2000-5(PDF, 12K) 1/19/2000
Whether a transaction in which (1) a target corporation "merges" under state law with and into an acquiring corporation and the target corporation does not go out of existence, or (2) a target corporation "merges" under state law with and into two or more acquiring corporations and the target corporation goes out of existence, qualifies as a reorganization under § 368(a)(1)(A) of the Internal Revenue Code?
Revenue Ruling 2000-4(PDF, 17K) 1/7/2000
Are costs incurred by a taxpayer to obtain, maintain, and renew ISO 9000 certification deductible as ordinary and necessary business expenses under § 162 of the Internal Revenue Code, or must they be capitalized under §§ 263 or 263A?
Revenue Ruling 2000-2(PDF, 13K) 1/6/2000
May an executor elect under § 2056(b)(7) of the Internal Revenue Code to treat an individual retirement account (IRA) and a trust as qualified terminable interest property (QTIP) if the trustee of the trust is the named beneficiary of decedent's IRA and the surviving spouse can compel the trustee to withdraw from the IRA an amount equal to all the income earned on the IRA assets at least annually and to distribute that amount to the spouse?
Revenue Ruling 2000-1(PDF, 6K) 1/7/2000
This revenue ruling provides various prescribed rates for federal income tax purposes for January 2000 (the current month.) Table 1 contains the short-term, mid-term, and long-term applicable federal rates (AFR) for the current month for purposes of section 1274(d) of the Internal Revenue Code.
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