Bulletin No. 2000–13

Internal Revenue

bulletin

Bulletin No. 2000–13

March 27, 2000

HIGHLIGHTS

OF THIS ISSUE

These synopses are intended only as aids to the reader in

identifying the subject matter covered. They may not be

relied upon as authoritative interpretations.

INCOME TAX

Rev. Rul. 2000–17, page 842.

Insurance companies; interest rate tables. Prevailing state

assumed interest rates are provided for the determination of reserves under section 807 of the Code for contracts issued in

1999 and 2000. Rev. Rul. 92-19 supplemented.

EMPLOYEE PLANS

Notice 2000–18, page 845.

Weighted average interest rate update. The weighted average interest rate for March 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 2000–17, page 846.

This announcement corrects certain errors in Rev. Proc.

2000–16 (2000–6 I.R.B. 518), relating to Employee Plans

Compliance Resolution System.

Finding Lists begin on page ii.

Department of the Treasury

Internal Revenue Service

ADMINISTRATIVE

Notice 2000–19, page 845.

Signatures; interim waiver for Form SS-4. This notice informs taxpayers that the Service is temporarily waiving the

signature requirement for Form SS-4, Application for Employer Identification Number, as authorized by section 6061

of the Code.

Announcement 2000–18, page 846.

This announcement corrects certain errors in TD 8852

(2000–2 I.R.B. 253), relating to the passthrough of items of

an S corporation to its shareholders, the adjustments to the

basis of stocks of the shareholders, and the treatment of

distributions by the S corporation.

The IRS Mission

Provide America’s taxpayers top quality service by helping them understand and meet their tax responsibilities

and by applying the tax law with integrity and fairness to

all.

Introduction

The Internal Revenue Bulletin is the authoritative instrument

of the Commissioner of Internal Revenue for announcing official rulings and procedures of the Internal Revenue Service

and for publishing Treasury Decisions, Executive Orders, Tax

Conventions, legislation, court decisions, and other items of

general interest. It is published weekly and may be obtained

from the Superintendent of Documents on a subscription

basis. Bulletin contents are consolidated semiannually into

Cumulative Bulletins, which are sold on a single-copy basis.

It is the policy of the Service to publish in the Bulletin all substantive rulings necessary to promote a uniform application

of the tax laws, including all rulings that supersede, revoke,

modify, or amend any of those previously published in the

Bulletin. All published rulings apply retroactively unless otherwise indicated. Procedures relating solely to matters of internal management are not published; however, statements

of internal practices and procedures that affect the rights

and duties of taxpayers are published.

Revenue rulings represent the conclusions of the Service on

the application of the law to the pivotal facts stated in the

revenue ruling. In those based on positions taken in rulings

to taxpayers or technical advice to Service field offices,

identifying details and information of a confidential nature

are deleted to prevent unwarranted invasions of privacy and

to comply with statutory requirements.

Rulings and procedures reported in the Bulletin do not have

the force and effect of Treasury Department Regulations,

but they may be used as precedents. Unpublished rulings

will not be relied on, used, or cited as precedents by Service

personnel in the disposition of other cases. In applying published rulings and procedures, the effect of subsequent legislation, regulations, court decisions, rulings, and proce-

dures must be considered, and Service personnel and others concerned are cautioned against reaching the same conclusions in other cases unless the facts and circumstances

are substantially the same.

The Bulletin is divided into four parts as follows:

Part I.—1986 Code.

This part includes rulings and decisions based on provisions

of the Internal Revenue Code of 1986.

Part II.—Treaties and Tax Legislation.

This part is divided into two subparts as follows: Subpart A,

Tax Conventions, and Subpart B, Legislation and Related

Committee Reports.

Part III.—Administrative, Procedural, and Miscellaneous.

To the extent practicable, pertinent cross references to

these subjects are contained in the other Parts and Subparts. Also included in this part are Bank Secrecy Act Administrative Rulings. Bank Secrecy Act Administrative Rulings

are issued by the Department of the Treasury’s Office of the

Assistant Secretary (Enforcement).

Part IV.—Items of General Interest.

This part includes notices of proposed rulemakings, disbarment and suspension lists, and announcements.

The first Bulletin for each month includes a cumulative index

for the matters published during the preceding months.

These monthly indexes are cumulated on a semiannual basis,

and are published in the first Bulletin of the succeeding semiannual period, respectively.

The contents of this publication are not copyrighted and may be reprinted freely. A citation of the Internal Revenue Bulletin as the source would be appropriate.

For sale by the Superintendent of Documents, U.S. Government Printing Office, Washington, DC 20402.

March 27, 2000

2000–13 I.R.B.

Part I. Rulings and Decisions Under the Internal Revenue Code of 1986

Section 807.—Rules for Certain

Reserves

Insurance companies; interest rate

tables. Prevailing state assumed interest

rates are provided for the determination of

reserves under section 807 of the Code for

contracts issued in 1999 and 2000. Rev.

Rul. 92–19 supplemented.

Rev. Rul. 2000-17

For purposes of section 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 Rev. Rul. 92-19, 1992-1 C.B. 227.

This information is to be used by insur-

ance companies in computing their reserves for (1) life insurance and supplementary total and permanent disability

benefits, (2) individual annuities and pure

endowments, and (3) group annuities and

pure endowments. As § 807(d)(2)(B) requires that the interest rate used to compute these reserves be the greater of (1) the

applicable federal interest rate, or (2) the

prevailing state assumed interest rate, the

table of applicable federal interest rates in

Rev. Rul. 92-19 is also supplemented.

Following are supplements to schedules A, B, C, and D to Part III of Rev. Rul.

92-19, providing prevailing state assumed

interest rates for insurance products with

different features issued in 1999 and

2000, and a supplement to the table in

Part IV of Rev. Rul. 92-19, providing the

applicable federal interest rate under §

807(d) for 1999 and 2000. This ruling

does not supplement Parts I and II of Rev.

Rul. 92-19.

This is the eighth supplement to the interest rates provided in Rev. Rul. 92-19.

Earlier supplements were published in

Rev. Rul. 93-58, 1993-2 C.B. 241 (interest

rates for insurance products issued in 1992

and 1993), Rev. Rul. 94-11, 1994-1 C.B.

196 (1993 and 1994), Rev. Rul. 95-4,

1995-1 C.B. 141 (1994 and 1995), Rev.

Rul. 96-2, 1996-1 C.B. 141 (1995 and

1996), Rev. Rul. 97-2, 1997-1 C.B. 8

(1996 and 1997), Rev. Rul. 98-2, 1998-2

I.R.B. 15 (1997 and 1998), and Rev. Rul.

99-10, 1999-10 I.R.B. 10 (1998 and 1999).

Part III. Prevailing State Assumed Interest Rates — Products Issued in Years After 1982.*

Schedule A

STATUTORY VALUATION INTEREST RATES

BASED ON THE 1980 AMENDMENTS TO THE

NAIC STANDARD VALUATION LAW

A. Life insurance valuation:

Guarantee Duration

(years)

Calendar Year of Issue

2000

10 or fewer

5.00**

More than 10

but not more than 20

4.75**

More than 20

4.50**

Source: Rates calculated from the monthly averages, ending June 30, 1999, of Moody’s Corporate Bond Yield Average —

Monthly Average Corporates.

* The terms used in the schedules in this ruling and in Part III of Rev. Rul. 92-19 are those used in the Standard Valuation Law; the terms are defined in Rev.

Rul. 92-19.

** As the applicable federal interest rate for 2000 of 6.09 percent exceeds this prevailing state assumed interest rate, the interest rate to be used for this product

under § 807 is 6.09 percent.

Part III, Schedule B

STATUTORY VALUATION INTEREST RATES

BASED ON THE 1980 AMENDMENTS TO THE

NAIC STANDARD VALUATION LAW

B. Single premium immediate annuities and annuity benefits involving life contingencies arising from other annuities with cash

settlement options and from guaranteed interest contracts with cash settlement options:

Calendar Year of Issue

Valuation Interest Rate

1999

6.25*

Source: Rates calculated from the monthly averages, ending June 30, 1999, of Moody’s Corporate Bond Yield Average —

Monthly Average Corporates. The terms used in this schedule are those used in the Standard Valuation Law as defined in Rev.

Rul. 92-19.

*As this prevailing state assumed interest does not exceed the applicable federal interest rate for 1999 of 6.30 percent, the applicable federal interest rate of 6.30

percent is to be used for this product under § 807.

March 27, 2000

842

2000–13 I.R.B.

Part III, Schedule C17 - 1999

STATUTORY VALUATION INTEREST RATES

BASED ON NAIC STANDARD VALUATION LAW

FOR 1999 CALENDAR YEAR BUSINESS

GOVERNED BY THE 1980 AMENDMENTS

C. Valuation interest rates for other annuities and guaranteed interest contracts that are valued on an issue year basis:

Cash

Future

Valuation Interest Rate

Settlement

Interest

Guarantee Duration

For Plan Type

Options?

Guarantee?

(years)

A

B

C

Yes

Yes

5 or fewer

6.25* 5.50* 5.00*

More than 5, but not

6.00* 5.50* 5.00*

more than 10

More than 10, but not

5.50* 5.00* 4.75*

more than 20

More than 20

4.75* 4.50* 4.50*

Yes

No

5 or fewer

6.25

5.50* 5.25*

More than 5, but not

6.25* 5.50* 5.25*

more than 10

More than 10, but not

5.75* 5.25* 5.00*

more than 20

More than 20

5.00* 4.50* 4.50*

No

Yes or No

5 or fewer

6.25*

More than 5, but not

6.00*

more than 10

NOT APPLICABLE

More than 10, but not

5.50*

more than 20

More than 20

4.75*

Source: Rates calculated from the monthly averages, ending June 30, 1999 of Moody’s Corporate Bond Yield Average —

Monthly Average Corporates.

*As the applicable federal interest rate for 1999 of 6.30 percent exceeds this prevailing state assumed interest rate, the interest rate to be used for this product

under § 807 is 6.30 percent.

Part III, Schedule D17 - 1999

STATUTORY VALUATION INTEREST RATES

BASED ON NAIC STANDARD VALUATION LAW

FOR 1999 CALENDAR YEAR BUSINESS

GOVERNED BY THE 1980 AMENDMENTS

D. Valuation interest rates for other annuities and guaranteed interest contracts that are contracts with cash settlement options

and that are valued on a change in fund basis:

Cash

Future

Valuation Interest Rate

Settlement

Interest

Guarantee Duration

For Plan Type

Options?

Guarantee?

(years)

A

B

C

Yes

Yes

5 or fewer

6.75

6.25* 5.25*

More than 5, but not

6.50

6.25* 5.25*

more than 10

More than 10, but not

6.25* 6.00* 5.00*

more than 20

More than 20

5.50* 5.50* 4.50*

Yes

No

5 or fewer

7.00

6.50 5.50*

More than 5, but not

6.75

6.50 5.50*

more than 10

More than 10, but not

6.25* 6.25* 5.25*

more than 20

More than 20

5.50* 5.50* 4.75*

Source: Rates calculated from the monthly averages, ending June 30, 1999, of Moody’s Corporate Bond Yield Average —

Monthly Average Corporates.

*As the applicable federal interest rate for 1999 of 6.30 percent exceeds this prevailing state assumed interest rate, the interest rate to be used for this product

under § 807 is 6.30 percent.

2000–13 I.R.B.

843

March 27, 2000

Part IV. Applicable Federal Interest Rates.

TABLE OF

APPLICABLE FEDERAL INTEREST RATES

FOR PURPOSES OF § 807

Year

Interest Rate

1999

2000

6.30

6.09

Sources: Rev. Rul. 98-57, 1998-49 I.R.B. 4 for the 1999 rate and Rev. Rul. 99-48, 1999-49 I.R.B. 600 for the 2000 rate.

EFFECT ON OTHER REVENUE

RULINGS

Rev. Rul. 92-19 is supplemented by the

addition to Part III of that ruling of prevailing state assumed interest rates under

§ 807 for certain insurance products issued in 1999 and 2000 and is further supplemented by an addition to the table in

Part IV of Rev. Rul. 92-19 listing applicable federal interest rates. Parts I and II of

Rev. Rul. 92-19 are not affected by this

ruling.

March 27, 2000

DRAFTING INFORMATION

The principal author of this revenue ruling is Ann H. Logan of the Office of Assistant Chief Counsel (Financial Institutions

and Products). For further information regarding this revenue ruling contact her on

(202) 622-3970 (not a toll-free call).

844

Section 6109.—Identifying

Numbers

26 CFR 301.6109–1: Identifying numbers.

The Service is temporarily waiving the signature

requirement for Form SS-4, Application for Employer Identification Number, as authorized by §

6061 of the Code, while the Service explores methods of filing the form other than on paper (such as

magnetic media and electronic filing). See Notice

2000–19, page 845.

2000–13 I.R.B.

Part III. Administrative, Procedural, and Miscellaneous

Weighted Average Interest Rate

Update

Notice 2000-18

Notice 88-73 provides guidelines for

determining the weighted average interest

rate and the resulting permissible range of

interest rates used to calculate current liability for the purpose of the full funding

limitation of § 412(c)(7) of the Internal

Revenue Code as amended by the Omnibus Budget Reconciliation Act of 1987

and as further amended by the Uruguay

Round Agreements Act, Pub. L. 103-465

(GATT).

Month

Year

Weighted

Average

March

2000

6.04

Drafting Information

The principal author of this notice is

Todd Newman of the Employee Plans,

Tax Exempt and Government Entities Division. For further information regarding

this notice, call the Employee Plans Actuarial hotline, (202) 622-6076 between

2:30 and 3:30 p.m. Eastern time (not a

toll-free number). Mr. Newman’s number

is (202) 622-8458 (also not a toll-free

number).

Interim Waiver of Signature

Requirement for Form SS-4

Notice 2000-19

PURPOSE

This notice informs taxpayers that the

Internal Revenue Service is temporarily

waiving the signature requirement for

Form SS-4, Application for Employer

Identification Number, as authorized by §

6061(b)(1)(A) of the Internal Revenue

Code.

BACKGROUND

Section 6061(a) generally provides that

any return, statement, or other document

required to be made under any provision

of the internal revenue laws or regulations

must be signed in accordance with forms

or regulations prescribed by the Secretary

of the Treasury.

Section 6061(b)(1) requires the Secretary to develop procedures for accepting

signatures in digital or other electronic

2000–13 I.R.B.

90% to 105%

Permissible

Range

90% to 110%

Permissible

Range

5.44 to 6.34

5.44 to 6.64

form. Until such time as these procedures

are in place, § 6061(b)(1)(A) authorizes

the Secretary to waive the requirement of

a signature for a particular type or class of

return, declaration, statement, or other

document required or permitted to be

made under the Code.

Section 6061(b)(3) requires that the

Secretary define and implement any

waiver of the signature requirements

through appropriate published guidance.

Section 6109(a) provides, in part, that

when required by regulations, any person

required to make a return, statement, or

other document must include in such return, statement, or other document such

identifying number as may be prescribed

for securing proper identification of such

person.

Section 301.6109-1(a)(1)(ii)(C) of the

Regulations on Procedure and Administration provides that any person other than

an individual (such as a corporation, partnership, nonprofit association, trust, estate, or similar nonindividual person) that

is required to furnish a taxpayer identifying number must use an employer identification number (EIN).

Section 301.6109-1(d)(2)(i) provides

that any person required to furnish an EIN

must apply for one on Form SS-4. The

form, together with any supplementary

statement, must be prepared and filed in

accordance with the form, accompanying

instructions, and relevant regulations, and

must set forth fully and clearly the requested data. Form SS-4 requires the applicant to sign the form and verify by a

written declaration that it is made under

penalties of perjury.

845

The average yield on the 30-year Treasury Constant Maturities for February

2000 is 6.23 percent.

The following rates were determined

for the plan years beginning in the month

shown below.

REASONS FOR SIGNATURE WAIVER

FOR FORM SS-4

The Service is exploring methods of

filing Form SS-4 other than on paper,

such as magnetic media and other electronic means. As these alternative methods of filing Form SS-4 evolve, the Service intends to provide procedures for

accepting signatures in digital or other

electronic form. Until such time as these

procedures are in place, the Service is

waiving the requirement under § 6061(a)

that taxpayers sign Form SS-4. This

waiver applies to Forms SS-4 currently

filed on paper, as well as to Forms SS-4

that eventually may be filed through electronic means. However, because this

waiver is only temporary, the Service

does not intend to remove the signature

line from the paper version of Form SS-4.

EFFECTIVE DATE

This Notice is effective for Forms SS-4

filed on or after March 13, 2000.

DRAFTING INFORMATION

The principal author of this notice is

Andrew J. Keyso of the Office of the Assistant Chief Counsel (Income Tax and

Accounting). For further information regarding this notice contact Mr. Keyso at

(202) 622-4910 (not a toll-free call).

March 27, 2000

Part IV. Items of General Interest

Corrections to Rev. Proc.

2000-16

Announcement 2000-17

As published, section 13.06(3) and the

table in section 13.06(5) of Rev. Proc.

2000-16, (2000-6 I.R.B. 518), contain errors. The references in those provisions

of the revenue procedure should be to section 6.02(4)(b)(ii) of Rev. Proc. 2000-16

instead of section 6.02(4)(b)(i) of Rev.

Proc. 2000-16.

holders, the adjustments to the basis of

stock of the shareholders, and the treatment

of distributions by an S corporation.

DATES:This correction is effective December 22, 1999.

FOR FURTHER INFORMATION CONTACT:Martin Schaffer, Deane Burke, or

David Shulman at (202) 622-3070, or

Brenda Stewart at (202) 622-3120 (not

toll-free numbers).

SUPPLEMENTARY INFORMATION:

Background

Passthrough of Items of an S

Corporation to its Shareholders;

Correction

Announcement 2000-18

The final regulations that are subject to

these corrections are under sections 1366,

1367, and 1368 of the Internal Revenue

Code.

Need for Correction

AGENCY:Internal Revenue Service

(IRS), Treasury.

ACTION:Correction to final regulations.

SUMMARY:This document contains corrections to T.D. 8852 (2000-2 I.R.B. 253)

which were published in the Federal Register on Wednesday, December 22, 1999

(64 FR 71641), relating to the passthrough

of items of an S corporation to its share-

March 27, 2000

As published, the final regulations (TD

8852) contain errors that may prove to be

misleading and are in need of clarification.

Correction of Publication

Accordingly, the publication of the

final regulations (TD 8852), which were

the subject of FR Doc. 99-32697, is corrected as follows:

846

§1.1366-4 [Corrected]

1. On page 71648, column 3, §1.13664(c), third line from the bottom of the

paragraph, the language, “the amount of

the tax as the amount of” is corrected to

read “the amount of the tax as the net

amount of”.

§1.1367-1 [Corrected]

2. On page 71649, column 2, §1.13671(h) Example 5. (i), lines 7 through 11,

the language, “section 1377(a)(2)(B) and

§1.1377-1(b)(2), B and C are affected

shareholders because B has transferred

shares to Corporation S. Pursuant to section 1377(a)(2)(A) and §1.1377-1(b)(1),

B and C, the affected” is corrected to read

“section 1377(a)(2)(B) and §1.13771(b)(2), B, C, and D are affected shareholders because B has transferred shares

to Corporations S and D. Pursuant to section 1377(a)(2)(A) and §1.1377-1(b)(1),

B, C, and D, the affected”.

Dale D. Goode,

Federal Register Liaison

Assistant Chief Counsel (Corporate).

2000–13 I.R.B.

Definition of Terms

Revenue rulings and revenue procedures

(hereinafter referred to as “rulings”) that

have an effect on previous rulings use the

following defined terms to describe the

effect:

Amplified describes a situation where

no change is being made in a prior published position, but the prior position is

being extended to apply to a variation of

the fact situation set forth therein. Thus,

if an earlier ruling held that a principle

applied to A, and the new ruling holds

that the same principle also applies to B,

the earlier ruling is amplified. (Compare

with modified, below).

Clarified is used in those instances

where the language in a prior ruling is

being made clear because the language

has caused, or may cause, some confusion. It is not used where a position in a

prior ruling is being changed.

Distinguished describes a situation

where a ruling mentions a previously

published ruling and points out an essential difference between them.

Modified is used where the substance

of a previously published position is

being changed. Thus, if a prior ruling

held that a principle applied to A but not

to B, and the new ruling holds that it ap-

plies to both A and B, the prior ruling is

modified because it corrects a published

position. (Compare with amplified and

clarified, above).

Obsoleted describes a previously published ruling that is not considered determinative with respect to future transactions. This term is most commonly used

in a ruling that lists previously published

rulings that are obsoleted because of

changes in law or regulations. A ruling

may also be obsoleted because the substance has been included in regulations

subsequently adopted.

Revoked describes situations where the

position in the previously published ruling is not correct and the correct position

is being stated in the new ruling.

Superseded describes a situation where

the new ruling does nothing more than

restate the substance and situation of a

previously published ruling (or rulings).

Thus, the term is used to republish under

the 1986 Code and regulations the same

position published under the 1939 Code

and regulations. The term is also used

when it is desired to republish in a single

ruling a series of situations, names, etc.,

that were previously published over a period of time in separate rulings. If the

new ruling does more than restate the

substance of a prior ruling, a combination

of terms is used. For example, modified

and superseded describes a situation

where the substance of a previously published ruling is being changed in part and

is continued without change in part and it

is desired to restate the valid portion of

the previously published ruling in a new

ruling that is self contained. In this case

the previously published ruling is first

modified and then, as modified, is superseded.

Supplemented is used in situations in

which a list, such as a list of the names of

countries, is published in a ruling and

that list is expanded by adding further

names in subsequent rulings. After the

original ruling has been supplemented

several times, a new ruling may be published that includes the list in the original

ruling and the additions, and supersedes

all prior rulings in the series.

Suspended is used in rare situations to

show that the previous published rulings

will not be applied pending some future

action such as the issuance of new or

amended regulations, the outcome of

cases in litigation, or the outcome of a

Service study.

Abbreviations

E.O.—Executive Order.

ER—Employer.

ERISA—Employee Retirement Income Security Act.

EX—Executor.

F—Fiduciary.

FC—Foreign Country.

FICA—Federal Insurance Contribution Act.

FISC—Foreign International Sales Company.

FPH—Foreign Personal Holding Company.

F.R.—Federal Register.

FUTA—Federal Unemployment Tax Act.

FX—Foreign Corporation.

G.C.M.—Chief Counsel’s Memorandum.

GE—Grantee.

GP—General Partner.

GR—Grantor.

IC—Insurance Company.

I.R.B.—Internal Revenue Bulletin.

LE—Lessee.

LP—Limited Partner.

LR—Lessor.

M—Minor.

Nonacq.—Nonacquiescence.

O—Organization.

P—Parent Corporation.

PHC—Personal Holding Company.

PO—Possession of the U.S.

PR—Partner.

PRS—Partnership.

PTE—Prohibited Transaction Exemption.

Pub. L.—Public Law.

REIT—Real Estate Investment Trust.

Rev. Proc.—Revenue Procedure.

Rev. Rul.—Revenue Ruling.

S—Subsidiary.

S.P.R.—Statements of Procedral Rules.

Stat.—Statutes at Large.

T—Target Corporation.

T.C.—Tax Court.

T.D.—Treasury Decision.

TFE—Transferee.

TFR—Transferor.

T.I.R.—Technical Information Release.

TP—Taxpayer.

TR—Trust.

TT—Trustee.

U.S.C.—United States Code.

X—Corporation.

Y—Corporation.

Z—Corporation.

The following abbreviations in current use and formerly used will appear in material published in the

Bulletin.

A—Individual.

Acq.—Acquiescence.

B—Individual.

BE—Beneficiary.

BK—Bank.

B.T.A.—Board of Tax Appeals.

C.—Individual.

C.B.—Cumulative Bulletin.

CFR—Code of Federal Regulations.

CI—City.

COOP—Cooperative.

Ct.D.—Court Decision.

CY—County.

D—Decedent.

DC—Dummy Corporation.

DE—Donee.

Del. Order—Delegation Order.

DISC—Domestic International Sales Corporation.

DR—Donor.

E—Estate.

EE—Employee.

2000–13 I.R.B.

i

March 27, 2000

Numerical Finding List1

Bulletins 2000–1 through 2000–12

Announcements:

2000–1, 2000–2 I.R.B. 294

2000–2, 2000–2 I.R.B. 295

2000–3, 2000–2 I.R.B. 296

2000–4, 2000–3 I.R.B. 317

2000–5, 2000–4 I.R.B. 427

2000–6, 2000–4 I.R.B. 428

2000–7, 2000–6 I.R.B. 586

2000–8, 2000–6 I.R.B. 586

2000–9, 2000–9 I.R.B. 733

2000–10, 2000–9 I.R.B. 733

2000–11, 2000–10 I.R.B. 739

2000–12, 2000–12 I.R.B. 835

2000–13, 2000–11 I.R.B. 771

2000–14, 2000–11 I.R.B. 772

2000–15, 2000–12 I.R.B. 837

2000–16, 2000–12 I.R.B. 837

Notices:

2000–1, 2000–2 I.R.B. 288

2000–2, 2000–9 I.R.B. 727

2000–3, 2000–4 I.R.B. 413

2000–4, 2000–3 I.R.B. 313

2000–5, 2000–3 I.R.B. 314

2000–6, 2000–3 I.R.B. 315

2000–7, 2000–4 I.R.B. 419

2000–8, 2000–4 I.R.B. 420

2000–9, 2000–5 I.R.B. 449

2000–10, 2000–5 I.R.B. 451

2000–11, 2000–6 I.R.B. 572

2000–12, 2000–9 I.R.B. 727

2000–13, 2000–9 I.R.B. 732

2000–14, 2000–10 I.R.B. 737

2000–15, 2000–12 I.R.B. 826

2000–16, 2000–12 I.R.B. 826

2000–17, 2000–12 I.R.B. 827

Proposed Regulations:

REG–208280–86, 2000–8 I.R.B. 654

REG–209135–88, 2000–8 I.R.B. 681

REG–208254–90, 2000–6 I.R.B. 577

REG–209601–92, 2000–12 I.R.B. 829

REG–100276–97, 2000–8 I.R.B. 682

REG–101492–98, 2000–3 I.R.B. 326

REG–106012–98, 2000–2 I.R.B. 290

REG–110311–98, 2000–11 I.R.B. 767

REG–103831–99, 2000–5 I.R.B. 452

REG–103882–99, 2000–8 I.R.B. 706

REG–105089–99, 2000–6 I.R.B. 580

REG–105279–99, 2000–8 I.R.B. 707

REG–105606–99, 2000–4 I.R.B. 421

REG–111119–99, 2000–5 I.R.B. 455

REG–113572–99, 2000–7 I.R.B. 624

REG–116048–99, 2000–6 I.R.B. 584

REG–116567–99, 2000–5 I.R.B. 463

REG–116704–99, 2000–3 I.R.B. 325

REG–100163–00, 2000–7 I.R.B. 633

REG–103735–00, 2000–11 I.R.B. 770

REG–103736–00, 2000–11 I.R.B. 768

Railroad Retirement Quarterly Rate:

2000–9, I.R.B. 721

Revenue Procedures:

2000–1, 2000–1 I.R.B. 4

2000–2, 2000–1 I.R.B. 73

2000–3, 2000–1 I.R.B. 103

2000–4, 2000–1 I.R.B. 115

2000–5, 2000–1 I.R.B. 158

2000–6, 2000–1 I.R.B. 187

2000–7, 2000–1 I.R.B. 227

2000–8, 2000–1 I.R.B. 230

2000–9, 2000–2 I.R.B. 280

2000–10, 2000–2 I.R.B. 287

2000–11, 2000–3 I.R.B. 309

2000–12, 2000–4 I.R.B. 387

2000–13, 2000–6 I.R.B. 515

2000–15, 2000–5 I.R.B. 447

2000–16, 2000–6 I.R.B. 518

2000–17, 2000–11 I.R.B. 766

2000–18, 2000–9 I.R.B. 722

2000–19, 2000–12 I.R.B. 785

2000–20, 2000–6 I.R.B. 553

Treasury Decisions—continued:

8875, 2000–11 I.R.B. 761

8876, 2000–11 I.R.B. 753

8877, 2000–11 I.R.B. 747

Revenue Rulings:

2000–1, 2000–2 I.R.B. 250

2000–2, 2000–3 I.R.B. 305

2000–3, 2000–3 I.R.B. 297

2000–4, 2000–4 I.R.B. 331

2000–5, 2000–5 I.R.B. 436

2000–6, 2000–6 I.R.B. 512

2000–7, 2000–9 I.R.B. 712

2000–8, 2000–7 I.R.B. 617

2000–9, 2000–6 I.R.B. 497

2000–10, 2000–8 I.R.B. 643

2000–11, 2000–10 I.R.B. 734

2000–12, 2000–11 I.R.B. 744

2000–13, 2000–12 I.R.B. 774

2000–14, 2000–12 I.R.B. 779

2000–15, 2000–12 I.R.B. 774

2000–16, 2000–12 I.R.B. 780

Treasury Decisions:

8849, 2000–2 I.R.B. 245

8850, 2000–2 I.R.B. 265

8851, 2000–2 I.R.B. 275

8852, 2000–2 I.R.B. 253

8853, 2000–4 I.R.B. 377

8854, 2000–3 I.R.B. 306

8855, 2000–4 I.R.B. 374

8856, 2000–3 I.R.B. 298

8857, 2000–4 I.R.B. 365

8858, 2000–4 I.R.B. 332

8859, 2000–5 I.R.B. 429

8860, 2000–5 I.R.B. 437

8861, 2000–5 I.R.B. 441

8862, 2000–6 I.R.B. 466

8863, 2000–6 I.R.B. 488

8864, 2000–7 I.R.B. 614

8865, 2000–7 I.R.B. 589

8866, 2000–6 I.R.B. 495

8867, 2000–7 I.R.B. 620

8868, 2000–6 I.R.B. 491

8869, 2000–6 I.R.B. 498

8870, 2000–8 I.R.B. 647

8871, 2000–8 I.R.B. 641

8872, 2000–8 I.R.B. 639

8873, 2000–9 I.R.B. 713

8874, 2000–8 I.R.B. 644

1 A cumulative list of all revenue rulings, revenue

procedures, Treasury decisions, etc., published in

Internal Revenue Bulletins 1999–27 through

1999–52 is in Internal Revenue Bulletin 2000–1,

dated January 3, 2000.

March 27, 2000

ii

2000–13 I.R.B.

Finding List of Current Actions on

Previously Published Items1

Revenue Procedures—Continued:

Revenue Procedures—Continued:

93–10

Superseded by

Rev. Proc. 2000–20, 2000–6 I.R.B. 553

99–51

Superseded by

Rev. Proc. 2000–3, 2000–1 I.R.B. 103

94–12

Modified, amplified, and superseded by

Rev. Proc. 2000–11, 2000–3 I.R.B. 309

2000–6

Modified by

Rev. Proc. 2000–20, 2000–6 I.R.B. 553

Notices:

95–42

Superseded by

Rev. Proc. 2000–20, 2000–6 I.R.B. 553

88–125

Obsoleted by

T.D. 8870, 2000–8 I.R.B. 647

96–13

Modified by

Rev. Proc. 2000–1, 2000–1 I.R.B. 4

2000–8

Modified by

Rev. Proc. 2000–16, 2000–6 I.R.B. 518

Rev. Proc. 2000–20, 2000–6 I.R.B. 553

92–48

Obsoleted by

Notice 2000–11, 2000–6 I.R.B. 572

98–22

Modified and superseded by

Rev. Proc. 2000–16, 2000–6 I.R.B. 518

97–19

Modified by

Rev. Proc. 2000–1, 2000–1 I.R.B. 4

98–27

Superseded by

Rev. Proc. 2000–12, 2000–4 I.R.B. 387

98–22

Obsoleted by

T.D. 8870, 2000–8 I.R.B. 647

98–64

Superseded by

Rev. Proc. 2000–9, 2000–2 I.R.B. 280

98–52

Modified by

Notice 2000–3, 2000–4 I.R.B. 413

98–65

Superseded by

Rev. Proc. 2000–19, 2000–12 I.R.B. 785

98–61

Modified and superseded by

Rev. Proc. 2000–15, 2000–5 I.R.B. 447

99–1

Superseded by

Rev. Proc. 2000–1, 2000–1 I.R.B. 4

99–8

Obsoleted by

Rev. Proc. 2000–12, 2000–4 I.R.B. 387

99–2

Superseded by

Rev. Proc. 2000–2, 2000–1 I.R.B. 73

Revenue Procedures:

99–3

Superseded by

Rev. Proc. 2000–3, 2000–1 I.R.B. 103

Bulletins 2000–1 through 2000–12

Announcements:

99–50

Modified by

Rev. Proc. 2000–20, 2000–6 I.R.B. 553

80–18

Modified by

Rev. Proc. 2000–13, 2000–6 I.R.B. 515

89–9

Superseded by

Rev. Proc. 2000–20, 2000–6 I.R.B. 553

89–13

Superseded by

Rev. Proc. 2000–20, 2000–6 I.R.B. 553

90–21

Superseded by

Rev. Proc. 2000–20, 2000–6 I.R.B. 553

91–66

Superseded by

Rev. Proc. 2000–20, 2000–6 I.R.B. 553

92–13

Modified, amplified, and superseded by

Rev. Proc. 2000–11, 2000–3 I.R.B. 309

92–13A

Modified, amplified, and superseded by

Rev. Proc. 2000–11, 2000–3 I.R.B. 309

92–41

Superseded by

Rev. Proc. 2000–20, 2000–6 I.R.B. 553

93–9

Superseded by

Rev. Proc. 2000–20, 2000–6 I.R.B. 553

Revenue Rulings:

88–36

Modified by

Rev. Proc. 2000–6, 2000–6 I.R.B. 512

98–30

Amplified and superseded by

Rev. Rul. 2000–8, 2000–7, I.R.B. 617

Treasury Decisions:

8734

Modified by

T.D. 8856, 2000–3, I.R.B. 298

8804

Modified by

T.D. 8856, 2000–3, I.R.B. 298

8847

Corrected by

Announcement 2000–13, 2000–11 I.R.B. 771

99–4

Superseded by

Rev. Proc. 2000–4, 2000–1 I.R.B. 115

99–5

Superseded by

Rev. Proc. 2000–5, 2000–1 I.R.B. 158

99–6

Superseded by

Rev. Proc. 2000–6, 2000–1 I.R.B. 187

99–7

Superseded by

Rev. Proc. 2000–7, 2000–1 I.R.B. 227

99–8

Superseded by

Rev. Proc. 2000–8, 2000–1 I.R.B. 230

99–13

Modified and superseded by

Rev. Proc. 2000–16, 2000–6 I.R.B. 518

99–31

Modified and superseded by

Rev. Proc. 2000–16, 2000–6 I.R.B. 518

99–49

Modified and amplified by

Rev. Rul. 2000–4, 2000–4 I.R.B. 331

Rev. Rul. 2000–7, 2000–9 I.R.B. 712

Notice 2000–4, 2000–3 I.R.B. 313

1 A cumulative list of current actions on previously

published items in Internal Revenue Bulletins

1999–27 through 1999–52 is in Internal Revenue

Bulletin 2000–1, dated January 3, 2000.

2000–13 I.R.B.

iii

March 27, 2000

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