Bulletin No. 1997–20

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Text

May 19, 1997

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

ADMINISTRATIVE

Rev. Rul. 97–22, page 5.

LIFO; price indexes; department stores. The March

1997 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, March 31, 1997.

Rev. Proc. 97–24A, page 7.

General rules and specifications for private printing

of Forms W–2 and W–3. Rev. Proc. 97–24, 1997–16

I.R.B. 10, relating to the general rules and specifications

for private printing of Forms W–2 and W–3, is corrected.

Notice 97–30, page 6.

Electricity produced from certain renewable resources; calendar year 1997 inflation adjustment

factor and reference prices. This notice announces the

calendar year 1997 inflation adjustment factor and

reference prices for the renewable electricity production

credit under section 45 of the Code.

EXEMPT ORGANIZATIONS

Announcement 97–51, page 9.

A list is given of organizations now classified as private

foundations.

Finding Lists begin on page 13.

Announcement of Disbarments and Suspensions begins on page 12.

Announcement Relating to Court Decisions begins on page 4.

Notice 97–29, page 6.

T.D. 7637, 1979–2 C.B. 311, relating to consolidated

returns, is corrected.

Announcement 97–48, page 8.

T.D. 8711, 1997–12 I.R.B. 35, relating to the purchase

price allocations in taxable asset acquisitions and

deemed asset purchases, is corrected.

Announcement 97–49, page 8.

T.D. 8714, 1997–15 I.R.B. 5, relating to the estate and

gift tax marital deductions, is corrected.

Announcement 97–50, page 8.

A public hearing will be held on June 18, 1997, regarding REG–208288–90, 1997–11 I.R.B. 14. This proposed

regulation relates to the substantiation requirements for

taxpayers claiming foreign tax credits.

Mission of the Service

The purpose of the Internal Revenue Service is to

collect the proper amount of tax revenue at the least

cost; serve the public by continually improving the

quality of our products and services; and perform in a

manner warranting the highest degree of public

confidence in our integrity, efficiency and fairness.

Statement of Principles

of Internal Revenue

Tax Administration

The Service also has the responsibility of applying

and administering the law in a reasonable,

practical manner. Issues should only be raised by

examining of ficers when they have merit, never

arbitrarily or for trading purposes. At the same

time, the examining officer should never hesitate

to raise a meritorious issue. It is also important

that care be exercised not to raise an issue or to

ask a court to adopt a position inconsistent with

an established Service position.

The function of the Internal Revenue Service is to

administer the Internal Revenue Code. Tax policy

for raising revenue is determined by Congress.

With this in mind, it is the duty of the Service to

carry out that policy by correctly applying the laws

enacted by Congress; to determine the reasonable

meaning of various Code provisions in light of the

Congressional purpose in enacting them; and to

perform this work in a fair and impartial manner,

with neither a government nor a taxpayer point of view.

Administration should be both reasonable and

vigorous. It should be conducted with as little

delay as possible and with great cour tesy and

considerateness. It should never try to overreach,

and should be reasonable within the bounds of law

and sound administration. It should, however, be

vigorous in requiring compliance with law and it

should be relentless in its attack on unreal tax

devices and fraud.

At the heart of administration is interpretation of the

Code. It is the responsibility of each person in the

Service, charged with the duty of interpreting the

law, to try to find the true meaning of the statutory

provision and not to adopt a strained construction in

the belief that he or she is ‘‘protecting the revenue.’’

The revenue is properly protected only when we ascertain and apply the true meaning of the statute.

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 of a permanent nature are consolidated semiannually into Cumulative Bulletins, which are sold on a

single-copy basis.

court decisions, rulings, and procedures 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.

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.

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).

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.

Part IV.—Items of General Interest.

With the exception of the Notice of Proposed Rulemaking and the disbarment and suspension list included in

this part, none of these announcements are consolidated in the Cumulative Bulletins.

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,

The first Bulletin for each month includes an index for

the matters published during the preceding month.

These monthly indexes are cumulated on a quarterly and

semiannual basis, and are published in the first Bulletin

of the succeeding quarterly and semi-annual 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, D.C. 20402.

Announcement Relating to Court Decisions

It is the policy of the Internal Revenue Service to announce at an early

date whether it will follow the holdings

in certain cases. An Action on Decision

is the document making such an announcement. An Action on Decision will

be issued at the discretion of the Service

only on unappealed issues decided adverse to the government. Generally, an

Action on Decision is issued where its

guidance would be helpful to Service

personnel working with the same or

similar issues. Unlike a Treasury Regulation or a Revenue Ruling, an Action

on Decision is not an affirmative statement of Service position. It is not

intended to serve as public guidance and

may not be cited as precedent.

Actions on Decisions shall be relied

upon within the Service only as conclusions applying the law to the facts in the

particular case at the time the Action on

Decision was issued. Caution should be

exercised in extending the recommendation of the Action on Decision to similar

cases where the facts are different.

Moreover, the recommendation in the

Action on Decision may be superseded

by new legislation, regulations, rulings,

cases, or Actions on Decisions.

Prior to 1991, the Service published

acquiescence or nonacquiescence only in

certain regular Tax Court opinions. The

Service has expanded its acquiescence

program to include other civil tax cases

where guidance is determined to be

helpful. Accordingly, the Service now

may acquiesce or nonacquiesce in the

holdings of memorandum Tax Court

opinions, as well as those of the United

States District Courts, Claims Court, and

Circuit Courts of Appeal. Regardless of

the court deciding the case, the recommendation of any Action on Decision

will be published in the Internal Revenue Bulletin.

The recommendation in every Action

on Decision will be summarized as

acquiescence, acquiescence in result

only, or nonacquiescence. Both ‘‘acquiescence’’ and ‘‘acquiescence in result

only’’ mean that the Service accepts the

holding of the court in a case and that

the Service will follow it in disposing of

cases with the same controlling facts.

However, ‘‘acquiescence’’ indicates neither approval nor disapproval of the

reasons assigned by the court for its

conclusions; whereas, ‘‘acquiescence in

result only’’ indicates disagreement or

concern with some or all of those

reasons. Nonacquiescence signifies that,

although no further review was sought,

the Service does not agree with the

holding of the court and, generally, will

not follow the decision in disposing of

cases involving other taxpayers. In reference to an opinion of a circuit court of

appeals, a nonacquiescence indicates

that the Service will not follow the

holding on a nationwide basis. However,

the Service will recognize the

precedential impact of the opinion on

cases arising within the venue of the

deciding circuit.

The announcements published in the

weekly Internal Revenue Bulletins are

consolidated semiannually and annually.

The semiannual consolidation appears in

the first Bulletin for July and in the

Cumulative Bulletin for the first half of

the year, and the annual consolidation

appears in the first Bulletin for the

following January and in the Cumulative

Bulletin for the last half of the year.

The Commissioner ACQUIESCES in

the following decision:

The Edna Louise Dunn Trust, Morgan Guaranty Trust Company, Trustee v. Commissioner,1

86 T.C. 745 (1986)

Acquiescence in result only relating to whether a

portion of the stock of a subsidiary distributed to

petitioner in a spinoff constituted taxable ‘‘other

property’’ under section 355(a)(3)(B) of the Internal Revenue Code.

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

Section 472.—Last-in, First-out

Inventories

26 CFR 1.472–1: Last-in, first-out inventories.

LIFO; price indexes; department

stores. The March 1997 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, March 31, 1997.

Rev. Rul. 97–22

The following Department Store Inventory Price Indexes for March 1997

were issued by the Bureau of Labor

Statistics on April 15, 1997. The indexes

are accepted by the Internal Revenue

Service, under § 1.472–1(k) of the Income Tax Regulations and Rev. Proc.

86–46, 1986–2 C.B. 739, for appropriate

application to inventories of department

stores employing the retail inventory

and last-in, first-out inventory methods

for tax years ended on, or with reference

to, March 31, 1997.

The Department Store Inventory Price

Indexes are prepared on a national basis

and include (a) 23 major groups of

departments, (b) three special combinations of the major groups—soft goods,

durable goods, and miscellaneous goods,

and (c) a store total, which covers all

departments, including some not listed

separately, except for the following:

candy, foods, liquor, tobacco, and contract departments.

BUREAU OF LABOR STATISTICS, DEPARTMENT STORE

INVENTORY PRICE INDEXES BY DEPARTMENT GROUPS

(January 1941 = 100, unless otherwise noted)

Groups

Mar.

1996

Mar.

1997

Percent Change

from Mar. 1996

to Mar. 19971

Piece Goods . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Domestics and Draperies . . . . . . . . . . . . . . . . . . . . . . . . .

Women’s and Children’s Shoes . . . . . . . . . . . . . . . . . . . .

Men’s Shoes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Infants’ Wear. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Women’s Underwear . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Women’s Hosiery . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Women’s and Girls’ Accessories . . . . . . . . . . . . . . . . . . .

Women’s Outerwear and Girls’ Wear . . . . . . . . . . . . . .

Men’s Clothing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Men’s Furnishings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Boys’ Clothing and Furnishings . . . . . . . . . . . . . . . . . . .

Jewelry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Notions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Toilet Articles and Drugs. . . . . . . . . . . . . . . . . . . . . . . . .

Furniture and Bedding . . . . . . . . . . . . . . . . . . . . . . . . . . .

Floor Coverings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Housewares . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Major Appliances . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Radio and Television . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Recreation and Education2 . . . . . . . . . . . . . . . . . . . . . . . .

Home Improvements2 . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Auto Accessories2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

507.9

652.3

651.5

897.6

643.0

535.9

284.4

556.5

426.9

625.5

590.5

490.9

1052.5

781.1

870.4

672.8

570.6

808.1

248.5

79.6

113.6

123.3

107.1

539.0

644.2

646.1

900.9

630.6

544.0

296.7

557.3

430.0

617.9

587.7

479.9

1025.2

801.5

910.8

667.5

583.5

813.2

244.9

78.5

111.8

131.9

107.7

6.1

21.2

20.8

0.4

21.9

1.5

4.3

0.1

0.7

21.2

20.5

22.2

22.6

2.6

4.6

20.8

2.3

0.6

21.4

21.6

7.0

0.6

Groups 1 – 15: Soft Goods . . . . . . . . . . . . . . . . . . . . . . . . . . . .

606.1

606.4

0.0

Groups 16 – 20: Durable Goods . . . . . . . . . . . . . . . . . . . . . . . .

470.7

469.2

20.3

Groups 21 – 23: Misc. Goods2 . . . . . . . . . . . . . . . . . . . . . . . . .

113.8

113.6

20.2

Store Total3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

559.0

558.8

0.0

10.

11.

12.

13.

14.

15.

16.

17.

18.

19.

20.

21.

22.

23.

Absence of a minus sign before percentage change in this column signifies price increase.

Indexes on a January 1986 = 100 base.

The store total index covers all departments, including some not listed separately, except for the following: candy, foods, liquor, tobacco, and contract

departments.

DRAFTING INFORMATION

The principal author of this revenue

ruling is Stan Michaels of the Office of

Assistant Chief Counsel (Income Tax

and Accounting). For further information

regarding this revenue ruling, contact

Mr. Michaels on (202) 622–4970 (not a

toll-free call).

Part III. Administrative, Procedural, and Miscellaneous

Income Tax; Taxable Years

Beginning After December 31,

1953: Consolidated Return

Regulations; Correction

Notice 97–29

AGENCY: Internal Revenue Service

(IRS), Treasury.

ACTION: Correcting amendment.

SUMMARY: This document contains a

correction to final regulations (T.D.

7637 [1979–2 C.B. 311]), which were

published in the Federal Register on

Thursday, August 9, 1979 (44 FR

46838) relating to consolidated returns.

The regulations provide the public with

guidance needed to comply with the Tax

Reform Act of 1969 and affect corporations that file consolidated returns.

EFFECTIVE DATE: August 9, 1979.

FOR FURTHER INFORMATION

CONTACT: Roy Hirschhorn, (202)

622–7760, (not a toll-free number).

SUPPLEMENTARY INFORMATION:

Background

The final regulations that are the

subject of this correction are under

section 1502 of the Internal Revenue

Code.

Need for Correction

As published, final regulations (T.D.

7637) contains an error which may

prove to be misleading and is in need of

clarification.

Correcting Amendment to Regulations

Accordingly, 26 CFR part 1 is corrected by making the following correcting amendment:

PART 1—INCOME TAXES

Paragraph 1. The authority citation

for part 1 continues to read in part as

follows:

Authority: 26 U.S.C. 7805 * * *

§ 1.1502–5 [Corrected]

Par. 2. In § 1.1502–5 (b)(5), the language ‘‘1552 and § 1.1502(d)(2).’’ is

removed and the language ‘‘1552 and

§ 1.1502–33 (d)(2).’’ is added in its

place.

Cynthia E. Grigsby,

Chief, Regulations Unit,

Assistant Chief Counsel (Corporate).

(Filed by the Office of the Federal Register on

April 30, 1997, 8:45 a.m., and published in the

issue of the Federal Register for May 1, 1997, 62

F.R. 23657)

Renewable Electricity Production

Credit, Publication of Inflation

Adjustment Factor and Reference

Prices for Calendar Year 1997

Notice 97–30

This notice publishes the inflation

adjustment factor and reference prices

for calendar year 1997 for the renewable

electricity production credit under

§ 45(a) of the Internal Revenue Code.

The 1997 inflation adjustment factor and

reference prices are used in determining

the availability of the credit. The 1997

inflation adjustment factor and reference

prices apply to calendar year 1997 sales

of kilowatt-hours of electricity produced

in the United States or a possession

thereof from qualified energy resources.

BACKGROUND

Section 45(a) provides that the renewable electricity production credit for any

tax year is an amount equal to the

product of 1.5 cents multiplied by the

kilowatt-hours of specified electricity

produced by the taxpayer and sold to an

unrelated person during the tax year.

This electricity must be produced from

qualified energy resources and at a

qualified facility during the 10-year period beginning on the date the facility

was originally placed in service.

Section 45(b)(1) provides that the

amount of the credit determined under

§ 45(a) is reduced by an amount that

bears the same ratio to the amount of

the credit as (A) the amount by which

the reference price for the calendar year

in which the sale occurs exceeds 8 cents

bears to (B) 3 cents. Under § 45(b)(2),

the 1.5 cents in § 45(a) and the 8 cents

in § 45(b)(1) are each adjusted by multiplying the amount by the inflation

adjustment factor for the calendar year

in which the sale occurs.

Section 45(c)(1) defines qualified energy resources as wind and closed-loop

biomass. Section 45(c)(3) defines a

qualified facility as any facility owned

by the taxpayer that originally is placed

in service after December 31, 1993

(December 31, 1992, in the case of a

facility using closed-loop biomass to

produce electricity), and before July 1,

1999.

Section 45(d)(2)(A) requires the Secretary to determine and publish in the

Federal Register each calendar year the

inflation adjustment factor and the reference prices for the calendar year. The

inflation adjustment factor and the reference prices for the 1997 calendar year

were published in the Federal Register

on April 22, 1977, (62 Fed. Reg.

19657).

Section 45(d)(2)(B) defines the inflation adjustment factor for a calendar

year as the fraction the numerator of

which is the GDP implicit price deflator

for the preceding calendar year and the

denominator of which is the GDP implicit price deflator for the calendar year

1992. The term ‘‘GDP implicit price

deflator’’ means the most recent revision

of the implicit price deflator for the

gross domestic product as computed and

published by the Department of Commerce before March 15 of the calendar

year.

Section 45(d)(2)(C) provides that the

reference price is the Secretary’s determination of the annual average contract

price per kilowatt hour of electricity

generated from the same qualified energy resource and sold in the previous

year in the United States. Only contracts

entered into after December 31, 1989,

are taken into account.

INFLATION ADJUSTMENT FACTOR

AND REFERENCE PRICES

The inflation adjustment factor for

calendar year 1997 is 1.0970. The reference prices for calendar year 1997 are

6.4 cents per kilowatt-hour for facilities

producing electricity from wind energy

resources and 0 cents per kilowatt-hour

for facilities producing electricity from

closed-loop biomass energy resources.

The reference price for electricity produced from closed-loop biomass, as defined in § 45(c)(2), is based on a determination under § 45(d)(2)(C) that in

calendar year 1996 there were no sales

of electricity generated from closed-loop

biomass energy resources under contracts entered into after December 31,

1989.

PHASE-OUT CALCULATION

Because the 1997 reference prices for

electricity produced from wind and

closed-loop biomass energy resources do

not exceed 8 cents per kilowatt hour

multiplied by the inflation adjustment

factor, the phaseout of the credit provided in § 45(b)(1) does not apply to

electricity produced from wind or

closed-loop biomass energy resources

sold during calendar year 1997.

CREDIT AMOUNT

As required by § 45(b)(2), the 1.5¢

amount in § 45(a)(1) is adjusted by

multiplying such amount by the inflation

adjustment factor for the calendar year

in which the sale occurs. If any amount

as increased under the preceding sentence is not a multiple of 0.1¢, such

amount is rounded to the nearest multiple of 0.1¢. Under the calculation

required by § 45(b)(2), the renewable

electricity production credit for calendar

year 1997 is 1.6¢ per kilowatt hour on

the sale of electricity produced from

closed-loop biomass and wind energy

resources.

DRAFTING INFORMATION CONTACT

The principal author of this notice is

David A. Selig of the Office of Assistant

Chief Counsel (Passthroughs and Special Industries). For further information

regarding this notice contact Mr. Selig

on (202) 622–3040 (not a toll-free call).

Rev. Proc. 97–24A

This revenue procedure modifies and

amplifies Part A, Sections 2.05, and

2.14, of Rev. Proc. 97–24, 1997–16,

I.R.B. 11, which provides the General

Rules and Specifications for Private

Printing of Forms W–2, Wage and Tax

Statement, and Form W–3, Transmittal

of Wage and Tax Statements. The term

medical savings found in Part A, Section

2.05, should state medical savings accounts. The term adoption assistance

payment found in Part A, Section 2.05,

should state adoption benefits. Part A,

Section 2.05 which cross references Part

B, Section 1.04.16 is incorrect. The

correct cross reference should state Part

B, Section 2.04.16. Part A, Section

2.14, which refers to the 1996 Form

W–3, should state the 1997 Form W–3.

In addition, please disregard Form

8562, Request/Receipt for Advance

From Investigative Imprest Fund/or

Non-Recoverable Funds, found on page

26. Form 8562 is not part of Revenue

Procedure 97–24.

EFFECT ON OTHER DOCUMENTS

Rev. Proc. 97–24 is modified and

amplified.

Part IV. Items of General Interest

Intangibles Under Sections 1060

and 338; Correction

Estate and Gift Tax Marital

Deduction; Correction

Announcement 97-48

Announcement 97-49

AGENCY: Internal Revenue Service,

Treasury.

AGENCY: Internal Revenue Service,

Treasury.

ACTION: Correction to temporary

regulations.

ACTION: Correction to temporary

regulations.

SUMMARY: This document contains a

correction to final and temporary regulations (T.D. 8711 [1997-12 I.R.B. 35])

which were published in the Federal

(62 FR 2267). The temporary regulations relate to the purchase price allocations in taxable asset acquisitions and

deemed asset purchases.

SUMMARY: This document contains

corrections to temporary regulations

(T.D. 8714 [1997-15 I.R.B. 5]) which

were published in the Federal Register

on Tuesday, February 18, 1997 (62 FR

7156). The temporary regulations relate

to the estate and gift tax marital deductions.

EFFECTIVE DATE: February 14, 1997.

FOR FURTHER INFORMATION

CONTACT: Brendan P. O’Hara, (202)

622-7530 (not a toll-free number).

SUPPLEMENTARY INFORMATION:

Background

EFFECTIVE DATE: February 18, 1997.

FOR FURTHER INFORMATION

CONTACT: Susan Hurwitz, (202) 6223090 (not a toll-free number).

SUPPLEMENTARY INFORMATION:

Background

The temporary regulations that are the

subject of this correction are under

section 1060 of the Internal Revenue

Code.

The temporary regulations that are

subject to these corrections are under

sections 2044 and 2056 of the Internal

Revenue Code.

Need for Correction

As published, the temporary regulations (T.D. 8711) contain an error which

may prove to be misleading and are in

need of clarification.

As published, the temporary regulations (T.D. 8714) contain errors which

may prove to be misleading and are in

need of clarification.

Correction of Publication

Accordingly, the publication of the

temporary regulations (T.D. 8711) which

are the subject of FR Doc. 97-656 is

corrected as follows:

Accordingly, the publication of the

temporary regulations (T.D. 8714) which

are the subject of FR Doc. 97-3398 is

corrected as follows:

1. On page 7156, column 2, in the

preamble under the paragraph heading

‘‘Effective Date’’, lines 2 and 3, the

language ‘‘case of qualified terminable

interest property elections made after

February’’ is corrected to read ‘‘case of

estates of decedents whose estate tax

returns are due after February’’.

§ 1.1060-1T [Corrected]

On page 2272, column 3, in amendatory ‘‘Par. 6.’’, item 2, line 2, the

language ‘‘outline of topics entries for

(a)(2), (b)(2)’’ is corrected to read ‘‘outline of topics entries for (a)(2), (d)(2)’’.

Cynthia E. Grigsby,

Chief, Regulations Unit,

Assistant Chief Counsel (Corporate).

(Filed by the Office of the Federal Register on

March 27, 1997, 8:45 a.m., and published in the

issue of the Federal Register for March 28, 1997,

62 F.R. 14821)

§ 20.2056(b)-10T [Corrected]

2. On page 7157, column 1,

§ 20.2056(b)-10T, lines 4 and 5, the

language ‘‘estates of decedents dying

after March 1, 1994. For further guidance, see’’ is corrected to read ‘‘estates

of decedents whose estate tax returns

are due after February 18, 1997. For

further guidance, see’’.

Cynthia E. Grigsby,

Chief, Regulations Unit,

Assistant Chief Counsel (Corporate).

(Filed by the Office of the Federal Register on

March 14, 1997, 8:45 a.m., and published in the

issue of the Federal Register for March 17, 1997,

62 F.R. 12542)

Filing Requirements for Returns

Claiming the Foreign Tax Credit;

Hearing

Announcement 97–50

AGENCY: Internal Revenue Service

(IRS), Treasury.

ACTION: Notice of public hearing on

proposed rulemaking.

SUMMARY: This document announces

a hearing on proposed regulations

(REG–208288–90) published on January

13, 1997 (1997–11 I.R.B. 14), which

relates to the substantiation requirements

for taxpayers claiming foreign tax credits.

DATES: The public hearing will be

held on Wednesday, June 18, 1997,

beginning at 10 a.m. Requests to speak

and outlines of oral comments must be

received by Monday, May 19, 1997.

ADDRESSES: The public hearing will

be held in room 3313, Internal Revenue

Building, 1111 Constitution Avenue,

NW, Washington, DC 20044. Requests to speak and outlines of oral

comments should be mailed to the

Internal Revenue Service, P.O. Box

7604, Ben Franklin Station, Attn:

CC:DOM:CORP:R [REG–208288–90],

Room 5226, Washington, DC 20044.

FOR FURTHER INFORMATION

CONTACT: Evangelista Lee of the

Regulations Unit, Assistant Chief Counsel (Corporate), (202) 622–7190 (not a

toll-free number).

SUPPLEMENTARY INFORMATION:

The subject of the public hearing is

proposed amendments to the Income

Tax Regulations under section 905 of

the Internal Revenue Code. The proposed regulations appeared in the Federal Register for Monday, January 13,

1997 (62 FR 1700).

The rules of § 601.601(a)(3) of the

‘‘Statement of Procedural Rules’’ (26

CFR Part 601) shall apply with respect

to the public hearing. Persons who have

submitted written comments within the

time prescribed in the notice of proposed rulemaking and who also desire

to present oral comments at the hearing

on the proposed regulations should submit not later than Monday, May 19,

1997, an outline of the oral comments/

testimony to be presented at the hearing

and the time they wish to devote to each

subject.

Each speaker (or group of speakers

representing a single entity) will be

limited to 10 minutes for an oral presentation exclusive of the time consumed

by the questions from the panel for the

government and answer thereto.

Because of controlled access restrictions, attenders cannot be admitted beyond the lobby of the Internal Revenue

Building until 9:45 a.m. An agenda

showing the scheduling of the speakers

will be made after outlines are received

from the persons testifying. Copies of

the agenda will be available free of

charge at the hearing.

Cynthia E. Grigsby,

Chief, Regulations Unit,

Assistant Chief Counsel (Corporate).

(Filed by the Office of the Federal Register on

April 16, 1997, 8:45 a.m., and published in the

issue of the Federal Register for April 17, 1997,

62 F.R. 18730)

Foundations Status of Certain

Organizations

Announcement 97–51

The following organizations have

failed to establish or have been unable

to maintain their status as public charities or as operating foundations. Accordingly, grantors and contributors may not,

after this date, rely on previous rulings

or designations in the Cumulative List

of Organizations (Publication 78), or on

the presumption arising from the filing

of notices under section 508(b) of the

Code. This listing does not indicate that

the organizations have lost their status

as organizations described in section

501(c)(3), eligible to receive deductible

contributions.

Former Public Charities. The following organizations (which have been

treated as organizations that are not

private foundations described in section

509(a) of the Code) are now classified

as private foundations:

A & S Outreach Program Inc., Chicago,

ACA & Codependency Recovery

Counseling Services, Oakland, CA

Adaptable Housing for Independent

Living, Inc., Hayward, CA

Adoption for African-American Children

Committee, Inc., San Francisco, CA

Advance Infant Development Program,

Claremont, CA

Affiliated Charities Ltd., Beachwood,

African Diaspora Free Loan Association,

Oakland, CA

Ageless Reflections, Inc., Blythe, CA

AIDS Project Hawaii Hoka EU EU KA,

Honolulu, HI

Akron Council for Hearing Impaired

Children, Inc., Akron, OH

Baby Love, Inc., West Covina, CA

Bakersfield Transportation Club Inc.,

Bakersfield, CA

Ballet Folklorico Alma De Mexico,

Porterville, CA

Barton Group Homes, Inc., Fresno, CA

Baseball Park Committee, Inc.,

Abingdon, VA

Bay Organization for Aquatic Transit,

Berkeley, CA

Belfast Friends of Scouting Inc., Belfast,

Belleville Sr. Housing, Inc., Norfolk, VA

Bertha Lee Jones Foundation for AIDS

Victims, Los Angeles, CA

Best Friends Foundation, Longview, WA

California Advocates for Pregnant

Women, Inc., Oakland, CA

California D A R E Officers

Association, Poway, CA

California High School Athletic Booster

Club, Inc., San Ramon, CA

California State Senior Games

Foundation, San Diego, CA

Cal-State Recycling Incorporation,

Inglewood, CA

Capital City Youth Moral Health Fitness

Society Inc., Baton Rouge, LA

Care-Team International, Reston, VA

Carolinas Elite Gymnastics Inc.,

Charlotte, NC

D A R E Natrona County, Casper, WY

Dare To Live, Inc., Vancouver, WA

Dehesa Education Foundation, El Cajon,

Dekbon Housing Development

Corporation, Northfield, NJ

Desert View Parent Teacher

Organization, Phoenix, AZ

Divine Providence Corporation, Tulsa,

D M 50 C 3, Tucson, AZ

Earth Dwellers, Austin, TX

Earth on the Air Radio Works, Seattle,

Faithful Remnant, Charlotte, NC

Faith Heights International, Inc.,

Donnelly, ID

Fallbrook Sports Association, Fallbrook,

Families Helping Families at the

Crossroads of Louisiana, Alexandria,

Family Empowerment Agency, Los

Angeles, CA

Family Outreach of Coleman County,

Inc., Coleman, TX

Gateway Educational Foundation, Penn

Valley, CA

Gateway Forensic Services, Los

Angeles, CA

Habitat for Humanity-Los Angeles, Los

Angeles, CA

Habitat Society Foundation Inc., Tampa,

Hand Print Workshop, Alexandria, VA

Hanni Christian Service Center

Incorporated, Los Angeles, CA

Hartnell Little League, Salinas, CA

Harvard Business School Club of Puget

Sound, Seattle, WA

Harvest Christian Mission Inc.,

Memphis, TN

Hawaii State Alliance for the Mentally

Ill, Honolulu, HI

Hawaii Union Espiritista Cristiana,

Keneohe, HI

Heart to Heart Global Youth Coalition,

Austin, TX

Independence Community Development

Corporation, Dallas, OR

Independent Housing Services, San

Francisco, CA

Indiana Youth Soccer Association, Inc.,

Indianapolis, IN

Indo-American Folk Arts Inc., Fullerton,

In Home Nursing Referral Service Inc.,

Hemet, CA

Inland Brain Injury Services, Spokane,

Inland Empire Domestic Violence Clinic

and Outreach Services Inc., San

Bernardino, CA

Japantown Cultural Society, San Jose,

Jimmy Witzer Heart Foundation, West

Hollywood, CA

John Hazelton Day Center Inc., Viroqua,

Joint Opportunities, Oakland, CA

Jojos Melody Foundation, Seattle, WA

Jornada Resource Conservation &

Development, Inc., Las Cruces, NM

Joseph Morris Ministries, Inc., Tulsa,

Joshua Generation Ministries, Inc.,

Round Rock, TX

Joy Foundation, Saco, ME

Kamila Comprehensive Health Center,

Inc., Pasadena, CA

La Casa, North Hollywood, CA

Lachelle & Selena Inc., Rialto, CA

Ladies Concerned, Los Angeles, CA

Lake Arrowhead Firemens Association,

Lake Arrowhead, CA

Lake Los Angeles Athletic Association,

Palmdale, CA

Lake Stickney, Lynnwood, WA

Language for Eastern European

Development Foundation, San

Francisco, CA

La Sinfonica Del Barrio, Los Angeles,

Las Palmas Foundation, Solana Beach,

Las Vegas Hebrew High, Las Vegas, NV

Latino Commission on Alcohol & Drug

Abuse Services of San Mateo County,

Brisbane, CA

Lawyers Campaign for Hunger Relief,

Seattle WA

Leandra Demar Group Home,

Inglewood, CA

Madison County Museum Commission,

Madisonville, TX

Mainstream Fellowship, Inc., Orange,

Mama’s Hands, Redmond, WA

Marin City Resident Management

Corporation, Marin City, CA

Mark Herndon Speech and Hearing

Foundation, Inc., Chattanooga, TN

Marquis Light Opera, Inc., Northville,

Marriage Enrichment and Renewal

Seminars Inc., Long Beach, CA

Martin Luther King Jr. Westside

Coalition, Santa Monica, CA

Mary’s Peak Alliance, Corvallis, OR

May Health Organization, Inc., Chicago,

Nada Corp, Austin, TX

Nan Madol Foundation, Papaikou, HI

Napa State Hospital Volunteer

Community Advisory Board, Napa,

Napa Valley Drug & Alcohol Education

Support Program, Napa, CA

National Association of Surfing

Attorneys, San Francisco, CA

National Oregon Trail Museum, Inc.,

Montpelier, ID

National Womens Theatre Festival,

Philadelphia, PA

Native American Heritage Center,

Provo, UT

Nevada Alliance of Dyslexics, Las

Vegas, NV

Nevada Pacific Consortium, Inc., Las

Vegas, NV

Okabena Community Benefit Fund, Inc.,

Okabena, MN

One World Arts, Inc., Bronx, NY

Page-Lake Powell Promotions Ltd.,

Page, AZ

Parent Education Consortium, Santa

Rosa, CA

Parents and Teachers Together,

Woodland Hills, CA

Parents Bus Committee, Inc., Hoonah,

Partners in Active Living Situations Inc.,

Eugene, OR

Peninsula Community Chorus, Gig

Harbor, WA

People for a Free and Safer America,

Santa Ana, CA

Peoples Economics and Community

Services of West Contra Costa,

Richmond, CA

Person to Person Inc., Fort Worth, TX

Perspective Wellness Institute, Taos, NM

Peter Faneuil Development Group, Inc.,

Boston, MA

Pet Helpers, Austin, TX

Petra Training Academy Inc., Ovilla, TX

Pet Sanctuary, Malibu, CA

Phoenix Block Watch Advisory Board

Inc., Phoenix, AZ

Photo Friends of the Los Angeles Public

Library History Department, Los

Angeles, CA

Radio Canal Tropical Plus, Inc., Hyde

Park, MA

Rainbow Foster Parents Association,

Altadena, CA

Red Hots Drill Team, Covina, CA

Red River Symphony Guild Inc.,

Sherman, TX

Redwoods Heritage Foundation Inc.,

Eureka, CA

Reid Elementary School, Cheney, WA

Reintegration Education Adult Program

Inc., Quincy, MA

Richard X. Gannon Scholarship Fund,

Westborough, MA

Riverside African Methodist Episcopal

Council, Riverside, CA

Rivers of Life Ministry, Compton, CA

Sacramento Center for Assistive

Technology, Sacramento, CA

Sacramento Foundation for Cooperation,

Sacramento, CA

Sacramento Girls Softball League,

Sacramento, CA

Safehaven Development Association,

Tacoma, WA

Saint James Center for Well-Being, San

Leandro, CA

Samaritan Counseling Center of the

Mid-Peninsula, Palo Alto, CA

San Diego Cultural Library, Poway, CA

San Diego Filipino American

Humanatarian Foundation, Inc., San

Diego, CA

San Francisco Childrens Home and

Assessment Center, Inc., San

Francisco, CA

San Francisco Croquet Club, San

Francisco, CA

San Francisco Shipyards Training

Center, San Francisco, CA

San Gabriel Mtns-Trail Builders,

Tujunga, CA

San Joaquin Partnership, Inc., Stockton,

San Joaquin Youth Association,

Stockton, CA

San Juan Bautista Library Auxiliary, San

Juan Capistrano, CA

San Marcos Land Conservancy, Inc.,

San Marcos, CA

San Pablo Baseball Association, San

Pablo, CA

Santa Cruz Brothers Ranch, Valinda, CA

Santa Paulan Senior Apartments Inc.,

Saticoy, CA

Sarah Project Ltd, Deer River, MN

Saratoga Court Inc., Redwood City, CA

Save Our Children Foundation, Faster

City, CA

Say No Now, Las Vegas, NV

Taos Art Association Endowment

Foundation, Inc., Taos, NM

Taylor Memorial Community Services

Incorporated, Oakland, CA

Temple City High School Bingo,

Temple City, CA

Texas Chess Association Inc., Helotes,

Texas Extension Education Foundation,

Inc., College Station, TX

Texas Sports Science Institute, Sugar

Land, TX

Thair C. Rich Foundation for Vision,

Research, Inc., Indianapolis, IN

Theatre Performances Inc., Brooklyn,

3400 16th Street Inc., San Francisco,

Thousand Oaks Rotary Foundation,

Thousand Oaks, CA

Wakonda Prayer House Endowment

Corporation, Griswold, IA

Walker-Longino Inc., Los Angeles, CA

Walter R. Tucker Foundation, Carson,

Washington State Chapter of the

National Association to Advance Fat

Acceptance, Woodinville, CA

Webb House Restoration Foundation,

Coalinga, CA

We Love America Foundation, Gardena,

West Coast Operation Rescue for Syrian

and Yemenite Jews, Los Angeles, CA

West Covina Vision, West Covina, CA

West End, Inc., Los Angeles, CA

West End Round-Up, Buhl, ID

Western North Carolina Sports, Inc.,

Ashville, NC

Western States Conference of Political

Action Committees, San Francisco,

Westminister Community Development

Corporation, Los Angeles, CA

West Seattle High School Parent Club,

Seattle, WA

White Mountain Prayer House Inc.,

Lakeside, AZ

If an organization listed above submits information that warrants the renewal of its classification as a public

charity or as a private operating foundation, the Internal Revenue Service will

issue a ruling or determination letter

with the revised classification as to

foundation status. Grantors and contributors may thereafter rely upon such ruling or determination letter as provided

in section 1.509(a)–7 of the Income Tax

Regulations. It is not the practice of the

Service to announce such revised classification of foundation status in the Internal Revenue Bulletin.

Announcement of the Expedited Suspension of Attorneys, Certified Public

Accountants, Enrolled Agents, and Enrolled Actuaries From Practice Before the

Internal Revenue Service

Under title 31 of the Code of Federal

Regulations, section 10.76, the Director

of Practice is authorized to immediately

suspend from practice before the Internal Revenue Service any practitioner

who, within five years, from the date

the expedited proceeding is instituted,

(1) has had a license to practice as an

attorney, certified public accountant, or

actuary suspended or revoked for cause;

or (2) has been convicted of any crime

under title 26 of the United States Code

or, of a felony under title 18 of the

United States Code involving dishonesty

or breach of trust.

Attorneys, certified public accountants, enrolled agents and enrolled actu-

aries are prohibited in any Internal Revenue Service matter from directly or

indirectly employing, accepting assistance from, being employed by, or sharing fees with, any practitioner disbarred

or suspended from practice before the

Internal Revenue Service.

To enable attorneys, certified public

accountants, enrolled agents, and enrolled actuaries to identify practitioners

under expedited suspension from practice before the Internal Revenue Service,

the Director of Practice will announce in

the Internal Revenue Bulletin the names

and addresses of practitioners who have

been suspended from such practice, their

designation as attorney, certified public

accountant, enrolled agent, or enrolled

actuary, and date or period of suspension. This announcement will appear in

the weekly Bulletin at the earliest practicable date after such action and will

continue to appear in the weekly Bulletins for five successive weeks or for as

many weeks as is practicable for each

attorney, certified public accountant, enrolled agent, or enrolled actuary so

suspended and will be consolidated and

published in the Cumulative Bulletin.

The following individuals have been

placed under suspension from practice

before the Internal Revenue Service by

virtue of the expedited proceeding provisions of the applicable regulations:

Name

Address

Designation

Date of Suspension

Loberg, Thomas

Rose Ann Galati

Labendeira, Anthony

St. Paul, MN

Thousand Oaks, CA

Fresno, CA

CPA

Indefinite from November 13, 1996

Indefinite from November 25, 1996

Nation, D. Mark

Behren, Daryl D.

Murphy, Virginia T.

Albuquerque, NM

Visalia, CA

Laurinburg, NC

CPA

Indefinite from November 25, 1996

Best III, James M.

Rehm, Aysha

Dineen, Lee M.

Miele, Ralph J.

Monroe, NC

Tulsa, OK

Castle Hayne, NC

North Babylon, NY

CPA

Indefinite from November 25, 1996

Indefinite from December 12, 1996

Indefinite from February 14, 1997

Numerical Finding List1

Bulletin 1997–1 through 1997–19

Announcements:

97–1, 1997–2 I.R.B. 63

97–2, 1997–2 I.R.B. 63

97–3, 1997–2 I.R.B. 63

97–4, 1997–3 I.R.B. 14

97–5, 1997–3 I.R.B. 15

97–6, 1997–4 I.R.B. 11

97–7, 1997–4 I.R.B. 12

97–8, 1997–4 I.R.B. 12

97–9, 1997–5 I.R.B. 27

97–10, 1997–10 I.R.B. 64

97–11, 1997–6 I.R.B. 19

97–12, 1997–7 I.R.B. 55

97–13, 1997–8 I.R.B. 38

97–14, 1997–8 I.R.B. 38

97–15, 1997–9 I.R.B. 23

97–16, 1997–9 I.R.B. 23

97–17, 1997–9 I.R.B. 23

97–18, 1997–10 I.R.B. 67

97–19, 1997–10 I.R.B. 68

97–20, 1997–11 I.R.B. 22

97–21, 1997–11 I.R.B. 23

97–22, 1997–12 I.R.B. 47

97–23, 1997–11 I.R.B. 23

97–24, 1997–11 I.R.B. 24

97–25, 1997–12 I.R.B. 47

97–26, 1997–12 I.R.B. 48

97–27, 1997–13 I.R.B. 30

97–28, 1997–14 I.R.B. 15

97–29, 1997–14 I.R.B. 16

97–30, 1997–14 I.R.B. 16

97–31, 1997–14 I.R.B. 16

97–32, 1997–14 I.R.B. 17

97–33, 1997–15 I.R.B. 8

97–34, 1997–15 I.R.B. 8

97–35, 1997–15 I.R.B. 9

97–36, 1997–15 I.R.B. 10

97–37, 1997–15 I.R.B. 10

97–38, 1997–15 I.R.B. 10

97–39, 1997–16 I.R.B. 27

97–40, 1997–16 I.R.B. 28

97–41, 1997–16 I.R.B. 28

97–42, 1997–17 I.R.B. 19

97–43, 1997–17 I.R.B. 19

97–44, 1997–17 I.R.B. 19

97–45, 1997–17 I.R.B. 20

97–46, 1997–18 I.R.B. 53

97–47, 1997–19 I.R.B. 94

Notices:

97–1, 1997–2 I.R.B. 22

97–2, 1997–2 I.R.B. 22

97–3, 1997–1 I.R.B. 8

97–4, 1997–2 I.R.B. 24

97–5, 1997–2 I.R.B. 25

97–6, 1997–2 I.R.B. 26

97–7, 1997–1 I.R.B. 8

97–8, 1997–4 I.R.B. 7

97–9, 1997–2 I.R.B. 35

97–10, 1997–2 I.R.B. 41

97–11, 1997–2 I.R.B. 50

97–12, 1997–3 I.R.B. 11

97–13, 1997–6 I.R.B. 13

97–14, 1997–8 I.R.B. 23

97–15, 1997–8 I.R.B. 23

97–16, 1997–9 I.R.B. 15

97–17, 1997–10 I.R.B. 34

Notices—Continued

Revenue Procedures—Continued

97–18, 1997–10 I.R.B. 35

97–19, 1997–10 I.R.B. 40

97–20, 1997–10 I.R.B. 52

97–21, 1997–11 I.R.B. 9

97–22, 1997–13 I.R.B. 9

97–23, 1997–14 I.R.B. 8

97–24, 1997–16 I.R.B. 6

97–25, 1997–16 I.R.B. 8

97–26, 1997–17 I.R.B. 6

97–27, 1997–17 I.R.B. 7

97–28, 1997–18 I.R.B. 45

97–24, 1997–16 I.R.B. 10

97–25, 1997–17 I.R.B. 8

97–26, 1997–17 I.R.B. 17

Proposed Regulations:

REG–209332–80, 1997–14 I.R.B. 9

REG–209040–88, 1997–7 I.R.B. 34

REG–209121–89, 1997–11 I.R.B. 15

REG–208288–90, 1997–11 I.R.B. 14

REG–209494–90, 1997–8 I.R.B. 24

REG–208172–91, 1997–10 I.R.B. 59

REG–209672–93, 1997–6 I.R.B. 15

REG–209709–94 1997–13 I.R.B. 12

REG–209729–94, 1997–11 I.R.B. 19

REG–209762–95, 1997–3 I.R.B. 12

REG–209785–95, 1997–18 I.R.B. 46

REG–209817–96, 1997–7 I.R.B. 41

REG–209824–96, 1997–11 I.R.B. 19

REG–254394–96, 1997–14 I.R.B. 14

REG–209823–96, 1997–18 I.R.B. 47

REG–209828–96, 1997–6 I.R.B. 15

REG–209830–96, 1997–15 I.R.B. 7

REG–209834–96, 1997–4 I.R.B. 9

REG–209839–96, 1997–8 I.R.B. 26

REG–242996–96, 1997–9 I.R.B. 18

REG–246018–96, 1997–8 I.R.B. 30

REG–247678–96, 1997–6 I.R.B. 17

REG–247862–96, 1997–8 I.R.B. 32

REG–248770–96, 1997–8 I.R.B. 33

REG–249819–96, 1997–7 I.R.B. 50

REG–252231–96, 1997–7 I.R.B. 52

REG–252233–96, 1997–9 I.R.B. 19

REG–252665–96, 1997–12 I.R.B. 46

REG–253578–96, 1997–19 I.R.B. 93

Public Law:

105–2, 1997–18 I.R.B. 14

Revenue Procedures:

97–1, 1997–1 I.R.B. 11

97–2, 1997–1 I.R.B. 64

97–3, 1997–1 I.R.B. 84

97–4, 1997–1 I.R.B. 96

97–5, 1997–1 I.R.B. 132

97–6, 1997–1 I.R.B. 153

97–7, 1997–1 I.R.B. 185

97–8, 1997–1 I.R.B. 187

97–9, 1997–2 I.R.B. 56

97–10, 1997–2 I.R.B. 59

97–11, 1997–6 I.R.B. 13

97–12, 1997–4 I.R.B. 7

97–13, 1997–5 I.R.B. 18

97–14, 1997–5 I.R.B. 20

97–15, 1997–5 I.R.B. 21

97–16, 1997–5 I.R.B. 25

97–17, 1997–9 I.R.B. 15

97–18, 1997–10 I.R.B. 53

97–19, 1997–10 I.R.B. 55

97–20, 1997–11 I.R.B. 10

97–21, 1997–12 I.R.B. 44

97–22, 1997–13 I.R.B. 9

97–23, 1997–17 I.R.B. 7

A cumulative list of all Revenue Rulings,

Revenue Procedures, Treasury Decisions, etc.,

published in Internal Revenue Bulletins 1996–27

through 1996–53 will be found in Internal

Revenue Bulletin 1997–1, dated January 6, 1997.

Revenue Rulings:

97–1, 1997–2 I.R.B. 10

97–2, 1997–2 I.R.B. 7

97–3, 1997–2 I.R.B. 5

97–4, 1997–3 I.R.B. 6

97–5, 1997–4 I.R.B. 5

97–6, 1997–4 I.R.B. 4

97–7, 1997–5 I.R.B. 14

97–8, 1997–7 I.R.B. 4

97–9, 1997–9 I.R.B. 4

97–10, 1997–10 I.R.B. 31

97–11, 1997–10 I.R.B. 5

97–12, 1997–11 I.R.B. 5

97–13, 1997–16 I.R.B. 4

97–14, 1997–11 I.R.B. 5

97–15, 1997–12 I.R.B. 42

97–16, 1997–13 I.R.B. 4

97–17, 1997–14 I.R.B. 5

97–18, 1997–15 I.R.B. 4

97–19, 1997–18 I.R.B. 11

97–20, 1997–19 I.R.B. 4

97–21, 1997–18 I.R.B. 8

Social Security Domestic Coverage Threshold

1997–9, I.R.B. 17

Tax Conventions:

1997–17 I.R.B. 5

Treasury Decisions:

8688, 1997–3 I.R.B. 7

8689, 1997–3 I.R.B. 9

8690, 1997–5 I.R.B. 5

8691, 1997–5 I.R.B. 16

8692, 1997–3 I.R.B. 4

8693, 1997–6 I.R.B. 9

8694, 1997–6 I.R.B. 11

8695, 1997–4 I.R.B. 5

8696, 1997–6 I.R.B. 4

8697, 1997–2 I.R.B. 11

8698, 1997–7 I.R.B. 29

8699, 1997–6 I.R.B. 4

8700, 1997–7 I.R.B. 5

8701, 1997–7 I.R.B. 23

8702, 1997–8 I.R.B. 4

8703, 1997–8 I.R.B. 18

8704, 1997–8 I.R.B. 12

8705, 1997–8 I.R.B. 16

8706, 1997–9 I.R.B. 11

8707, 1997–7 I.R.B. 17

8708, 1997–10 I.R.B. 14

8709, 1997–9 I.R.B. 5

8710, 1997–13 I.R.B. 4

8711, 1997–12 I.R.B. 35

8712, 1997–12 I.R.B. 4

8713, 1997–14 I.R.B. 4

8714, 1997–15 I.R.B. 5

8715, 1997–18 I.R.B. 5

8716, 1997–19 I.R.B. 5

Finding List of Current Action on

Previously Published Items1

Revenue Procedures—Continued

Bulletin 1997–1 through 1997–19

97–3

Amplified by

97–23, 1997–17 I.R.B. 7

*Denotes entry since last publication

Revenue Rulings:

Revenue Procedures:

70–480

Revoked by

97–6, 1997–4 I.R.B. 4

66–3

Modified by

97–11, 1997–6 I.R.B. 13

87–21

Modified by

97–11, 1997–6 I.R.B. 13

92–20

Modified by

97–1, 1997–1 I.R.B. 11

92–20

Modified by

97–10, 1997–2 I.R.B. 59

92–90

Superseded by

97–1, 1997–1 I.R.B. 11

94–52

Revoked by

97–11, 1997–6 I.R.B. 13

96–1

Superseded by

97–1, 1997–1 I.R.B. 11

96–2

Superseded by

97–2, 1997–1 I.R.B. 64

96–3

Superseded by

97–3, 1997–1 I.R.B. 84

96–4

Superseded by

97–4, 1997–1 I.R.B. 96

96–5

Superseded by

97–5, 1997–1 I.R.B. 132

72–527

Obsoleted by

8704, 1997–8 I.R.B. 12

74–59

Revoked by

8708, 1997–10 I.R.B. 14

92–19

Supplemented in part by

97–2, 1997–2 I.R.B. 7

96–12

Superseded by

97–3, 1997–1 I.R.B. 84

96–13

Modified by

97–1, 1997–1 I.R.B. 11

96–22

Superseded by

97–3, 1997–1 I.R.B. 84

96–34

Superseded by

97–3, 1997–1 I.R.B. 84

96–39

Superseded by

97–3, 1997–1 I.R.B. 84

96–43

Superseded by

97–3, 1997–1 I.R.B. 84

96–56

Superseded by

97–3, 1997–1 I.R.B. 84

96–6

Superseded by

97–6, 1997–1 I.R.B. 153

96–7

Superseded by

97–7, 1997–1 I.R.B. 185

96–8

Superseded by

97–8, 1997–1 I.R.B. 187

96–24

96–24A

Superseded by

97–24, 1997–16 I.R.B. 10

96–37

Obsoleted by

97–26, 1997–17 I.R.B. 17

97–2

Amplified by

97–21, 1997–12 I.R.B. 44

A cumulative finding list for previously published

items mentioned in Internal Revenue Bulletins

1996–27 through 1996–53 will be found in Internal Revenue Bulletin 1997–1, dated January 6,

1997.

This is a copy of a public record, reproduced as it was published. It is not legal advice, and it may not be the version a court would rely on. Check the official source before you cite it.