Bulletin No. 1997–26

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Text

June 30, 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

Notice 97–36, page 6.

Net operating losses; specified liability losses. Taxpayers are informed that the characterization of certain net

operating losses as specified liability losses under Code

section 172(f) is improper, and that the Service will

closely scrutinize claims for refund and applications for

tentative carryback adjustments that are attributed to

specified liability losses.

EXEMPT ORGANIZATIONS

Announcement 97–63, page 8.

A list is given of organizations now classified as private

foundations.

zations described in section 170(c)(2) of the Code, is

corrected.

EMPLOYMENT TAX

T.D. 8721, page 4.

Final regulations under section 3406 of the Code relate

to the establishment of Taxpayer Identification Number

(TIN) matching programs and remove the temporary

regulations pertaining to the establishment of the TIN

matching program.

ADMINISTRATIVE

Announcement 97–65, page 9.

The Christian Home Endowment Foundation, Wilmington,

DE, no longer qualifies as an organization to which

contributions are deductible under section 170 of the

Code.

Rev. Proc. 97–31, page 6.

TIN matching; backup withholding. Procedures are

provided under which federal agencies may submit the

payee name and taxpayer identification number combinations. The Service will inform the agency whether the

names and TINs match the information in the Service’s

database for this program.

Announcement 97–66, page 9.

Announcement 97–54, 1997–22 I.R.B. 23, regarding the

names of organizations that no longer qualify as organi-

Announcement 97–64, page 9.

This announcement clarifies the 1997 Form W–2 instructions for reporting employer-provided adoption benefits.

Finding Lists begin on page 14.

Announcement of Disbarments and Suspensions begins on page 10.

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 a cumulative

index for the matters published during the preceding

months. These monthly indexes are cumulated on a

quarterly and semiannual basis, and are published in

the first Bulletin of the succeeding quarterly and 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, D.C. 20402.

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

Section 3406.—Backup

Withholding

SUPPLEMENTARY INFORMATION:

ing program are not taken into account

in determining whether a payor has

reasonable cause under section 6724(a)

that will avoid a penalty under section

6721(a) for the failure to file a correct

information return or under section 6722

for the failure to furnish a correct payee

statement. Several commentators suggested that if a payor submits a name/

TIN combination under the matching

program and is not informed by the IRS

that the TIN is incorrect, the payor will

have established reasonable cause under

section 6724(a) should the IRS later

determine that the same TIN filed on a

subsequent information return is incorrect. In response to the comment, the

final regulations provide that neither a

payor’s nonparticipation in a matching

program nor the results obtained from

participating in a matching program will

adversely affect the payor’s reasonable

cause defense and that the extent to

which a payor may establish reasonable

cause by participating in a TIN matching program will be set forth in the

guidance establishing the program.

Additional comments suggested modification of IRS information returns

(Forms 1099). A modified form would

allow a payor to indicate that it contacted the IRS for matching of the

name/TIN combination on the information return and was not informed that

the name/TIN combination was incorrect. The IRS will consider the feasibility of adopting this suggestion when a

TIN matching program is established.

Background

The Prototype

On March 22, 1994, the Internal

Revenue Service (IRS) published proposed (IA–8–92[1994–1 C.B. 795]) and

temporary regulations (T.D. 8523 [1994–

1 C.B. 271]) in the Federal Register

(59 FR 13470 and 13455, respectively)

for the establishment of a TIN matching

program (the matching program) by the

Commissioner. The proposed regulations

would allow payors to check the accuracy of a name/TIN combination before

filing the related information return. The

proposed regulations solicited written

comments and set a date for a public

hearing on the regulations. No one requested to speak at the hearing; therefore, none was held.

The proposed regulations provide that

a payor’s decision whether to participate

in the matching program and any matching details received through the match-

On May 9, 1994, the IRS instituted a

two-year prototype of an online TIN

matching program to test its operational

feasibility on a nationwide basis. The

prototype permitted a maximum of 200

payors of reportable payments, as defined in section 3406(b)(1), to volunteer

to participate in the prototype and have

their payees’ name/TIN combinations

matched with records of the IRS prior to

filing the related information return. The

prototype operated for only eleven

months; a fire destroyed the computer

system dedicated to this project. During

the operation of the prototype approximately 120 payors made 55,795 name/

TIN inquiries.

Due to fiscal constraints, the IRS has

no current plans to implement a TIN

matching program that will be available

to all payors of reportable payments and

26 CFR 31.3406(j)–1: Taxpayer Identification

Number (TIN) matching program.

T.D. 8721

DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Parts 31 and 35a

Taxpayer Identification Number

(TIN) Matching Program

AGENCY: Internal Revenue Service

(IRS), Treasury.

ACTION: Final and temporary regulations.

SUMMARY: This document contains final regulations on the establishment of

Taxpayer Identification Number (TIN)

matching programs and removes the

temporary regulations on the establishment of a TIN matching program. These

regulations reflect changes to the law

made by the Interest and Dividend Tax

Compliance Act of 1983. They affect

payors, brokers, and payees of certain

reportable payments and provide guidance necessary to comply with the law.

DATES: These regulations are effective

June 18, 1997.

FOR FURTHER INFORMATION

CONTACT: Renay France, (202) 622–

6232 (not a toll-free call).

June 30, 1997

has no current plans to replace the

destroyed computer system needed to

implement an online TIN matching program.

Explanation of Provisions

The final regulations permit the IRS

to establish varied matching programs

by published guidance as circumstances

warrant. In general, under a matching

program, a participating payor of a

reportable payment (as defined in section 3406(b)(1) of the Internal Revenue

Code) may, prior to filing an information return, contact the IRS concerning

the TIN furnished by a payee. Upon

receiving the inquiry, the IRS will inform the payor whether or not the

name/TIN combination furnished

matches any name/TIN combination

maintained by the IRS. (Informing a

payor of a nonmatch will not constitute

a notice to commence backup withholding under section 3406(a)(1)(B) due to

an incorrect name/TIN combination.) If

the name/TIN combination does not

match, the payor has the opportunity to

contact the payee for correction before

filing an information return, thus reducing the likelihood that the payor will be

notified to start backup withholding under section 3406(a)(1)(B). In order to

assist a payor to obtain correct name/

TIN combinations, a particular matching

program may categorize nonmatching

name/TIN combinations. For example,

the matching program may indicate that

the TIN is assigned to another name in

the data base being used or that the TIN

is not assigned in the data base being

used.

Pursuant to the authority contained in

the final regulations, the IRS will implement a TIN matching program for federal agencies. This program will allow

federal agencies to request that the IRS

match the name/TIN combinations of

vendors to whom the agencies make

payments reportable under section 6041.

The operational details of this matching

program are set forth in Revenue Procedure 97–31, appearing in the Internal

Revenue Bulletin 1997–26, dated June

30, 1997.

Special Analyses

It has been determined that this Treasury decision is not a significant regulatory action as defined in EO 12866.

Therefore, a regulatory assessment is not

required. It also has been determined

1997–26

I.R.B.

that section 553(b) of the Administrative

Procedure Act (5 U.S.C. chapter 5) does

not apply to these regulations, and because the notice of proposed rulemaking

preceding the regulations was issued

prior to March 29, 1996, the Regulatory

Flexibility Act (5 U.S.C. chapter 6) does

not apply. Pursuant to section 7805(f) of

the Internal Revenue Code, the IRS

submitted the notice of proposed

rulemaking preceding these regulations

to the Chief Counsel for Advocacy of

the Small Business Administration for

comment on their impact on small business.

Drafting Information

The principal author of these regulations is Renay France, Office of the

Assistant Chief Counsel (Income Tax

and Accounting), IRS. However, other

personnel from the IRS and Treasury

Department participated in their development.

Adoption of Amendments to the Regulations

Accordingly, 26 CFR parts 31 and

35a are amended as follows:

PART 31—EMPLOYMENT TAXES

AND COLLECTION OF INCOME

TAX AT SOURCE

Paragraph 1. The authority citation

for part 31 is amended by adding the

following entry in numerical order to

read as follows:

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

Section 31.3406(j)–1 also issued under

26 U.S.C. 3406(i). * * *

Par. 2. Section 31.3406(j)–1 is added

to subpart E to read as follows:

§ 31.3406(j)–1 Taxpayer Identification

Number (TIN) matching program.

(a) The matching program. Under

section 3406(i), the Commissioner has

1997–26

I.R.B.

the authority to establish Taxpayer Identification Number (TIN) matching programs. The Commissioner may prescribe

in a revenue procedure (see § 601.601(d)(2) of this chapter) or other appropriate guidance the scope of and the terms

and conditions of participating in any

TIN matching program. In general, under a matching program, prior to filing

information returns with respect to reportable payments as defined under section 3406(b)(1), a payor of those reportable payments who is entitled to

participate in the matching program may

contact the Internal Revenue Service

(IRS) with respect to the TIN furnished

by a payee who has received or is likely

to receive a reportable payment. The

IRS will inform the payor whether or

not a name/TIN combination furnished

by the payee matches a name/TIN combination maintained in the data base

utilized for the particular matching program.

(b) Notice of incorrect TIN. No

matching details received by a payor

through a matching program will

constitute a notice regarding an incorrect name/TIN combination under

§ 31.3406(d)–5(c) for purposes of imposing backup withholding under section 3406(a)(1)(B).

The provisions of section 3406(f), relating to confidentiality of information,

apply to any matching details received

by a payor through the matching program. A payor may not take into account any such matching details in determining whether to open or close an

account with a payee.

(d) Reasonable cause. The IRS will

not use either a payor’s decision not to

participate in an available TIN matching

program or the results received by a

payor from participation in a TIN

matching program implemented under

the authority of this section as a basis to

assert that the payor lacks reasonable

cause under section 6724(a) for the

failure to file an information return

under section 6721 or to furnish a

correct payee statement under section

6722. If the establishment of reasonable

cause may be relevant to a substantial

number of the participants in a TIN

matching program implemented under

the authority of this section, the extent

to which, if any, a payor may establish

reasonable cause by participating in the

TIN matching program will be set forth

in the guidance establishing the program.

(e) Definition of account. Account

means any account, instrument, or other

relationship with a payor and with respect to which a payor has made or is

likely to make a reportable payment as

defined in section 3406(b)(1).

(f) Effective date. The provisions of

this section are effective on and after

June 18, 1997.

PART 35a—TEMPORARY

EMPLOYMENT TAX REGULATIONS

UNDER THE INTEREST AND

DIVIDEND TAX COMPLIANCE ACT

OF 1983

Par. 3. The authority citation for part

35a is amended by removing the entry

for § 35a.3406–3 to read in part as

follows:

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

§ 35a.3406–3 [Removed]

Par. 4. Section 35a.3406–3 is removed.

Margaret Milner Richardson,

Commissioner of Internal Revenue.

Donald C. Lubick,

Acting Assistant Secretary of the

Treasury.

(Filed by the Office of the Federal Register on

June 18, 1997, 8:45 a.m., and published in the

issue of the Federal Register for 62 F.R. 33008)

June 30, 1997

Part III. Administrative, Procedural, and Miscellaneous

Specified Liability Losses

Notice 97–36

This notice addresses the improper

characterization by some taxpayers of

net operating losses as specified liability

losses under § 172(f)(1)(B)(i) of the

Internal Revenue Code. In addition, this

notice informs taxpayers that the Internal Revenue Service will closely scrutinize claims for refund and applications

for tentative carryback adjustments under § 6411(a) that the taxpayer attributes to a specified liability loss under

§ 172(f)(1). Claims for refund filed on

Form 1120X, Amended U.S. Corporation Income Tax Return, after June 11,

1997, must identify the specific type of

specified liability loss claimed.

Section 172(a) permits a deduction

for a taxpayer’s net operating loss carryovers and carrybacks. Section 172(b)(1)(A)(i) generally allows a net operating loss to be carried back up to 3

taxable years preceding the taxable year

of the loss (the ‘‘loss year’’). However,

§ 172(b)(1)(C) generally allows the portion of a net operating loss qualifying as

a specified liability loss to be carried

back up to 10 taxable years preceding

the loss year.

Section 172(f)(1)(B)(i) includes

within the term ‘‘specified liability loss’’

the portion of a net operating loss

attributable to an amount allowable as a

deduction under Chapter 1 of the Code

with respect to a liability arising out of

a federal or state law if the act (or

failure to act) giving rise to the liability

occurs at least 3 years before the beginning of the loss year (the ‘‘3-year act

requirement’’).

The Service has received income tax

refund claims based on the carryback of

amounts purported to be specified liability losses that rely on incorrect interpretations of § 172(f)(1)(B)(i). These

claims inappropriately treat as specified

liability losses amounts attributable to

routine current year costs. For example,

some taxpayers interpret the 3-year act

requirement to be satisfied if they can

identify a connection between the liability and any act (or failure to act)

occurring at least 3 years before the loss

year, no matter how remote the connection between the liability and the act.

Thus, they claim that current year costs,

such as auditing fees incurred to comply

with federal securities law requirements

to file independently certified annual

June 30, 1997

financial statements, are specified liability losses. The premise of the claim is

that the act giving rise to these annual

fees was the corporation’s first public

stock offering, which caused the corporation to become subject to federal securities laws, and this act occurred at least

3 years before the loss year.

The Service believes that interpreting

the specified liability loss provisions in

this manner is plainly contrary to the

intent and purpose of § 172(f)(1)(B)(i),

and that expenses such as those described above do not give rise to specified liability losses. The Treasury Department and the Service intend to issue

regulations that will address the requirements of § 172(f)(1)(B). In addition, the

Service will closely scrutinize claims for

refund and applications for tentative

carryback adjustments under § 6411(a)

that the taxpayer attributes to a specified

liability loss under § 172(f)(1)(B). A

taxpayer that files Form 1120X after

June 11, 1997, to claim a refund based,

in whole or in part, on the carryback of

any specified liability loss must identify,

in Part II of the form, the portion of the

loss attributable to a product liability

and the portion attributable to a federal

or state law or tort liability.

DRAFTING

INFORMATION: The

principal author of this notice is Forest

Boone of the Office of Assistant Chief

Counsel (Income Tax and Accounting).

For further information regarding this

notice, contact Mr. Boone at (202) 622–

4960 (not a toll-free call).

26 CFR 601.602: Tax forms and instructions.

(Also Part I, Section 3406; 31.3406(d)–5.)

Rev. Proc. 97–31

SECTION 1. PURPOSE

This revenue procedure sets forth procedures for the Federal Agency TIN

Matching Program (Program). Under the

Program, a participating federal agency

may, prior to filing an information return with respect to a payee, submit to

the Internal Revenue Service the Taxpayer Identification Number (TIN) furnished by the payee. The Service then

will inform the agency whether or not

the name/TIN combination furnished by

the payee matches a name/TIN combination maintained by the Service in the

data base utilized for the Program. The

Program is intended to reduce the number of notices of an incorrect name/TIN

combination issued under § 31.3406(d)–

5(c) of the Employment Tax Regulations

for backup withholding purposes under

section 3406(a)(1)(B) of the Internal

Revenue Code.

SECTION 2. BACKGROUND

.01 Section 3406(a)(1) provides that

backup withholding applies when a reportable payment is made to an account

if either:

(1) the payor has not received the

payee’s TIN at the time of the payment,

(2) the TIN furnished by the payee

to the payor has been determined to be

incorrect and the payee has not furnished the correct TIN in a timely

manner.

.02 Section 31.3406(j)–1(a) provides

that the Commissioner has the authority

to establish TIN matching programs and

may prescribe by revenue procedure or

other guidance the terms and conditions

for participating in such a program.

.03 Section 31.3406(j)–1(b) provides

that no matching details received by a

payor through a TIN matching program

will constitute a notice regarding an

incorrect name/TIN combination under

§ 31.3406(d)–5(c).

.04 Section 31.3406(j)–1(c) provides

that § 3406(f), relating to confidentiality

of information, applies to any matching

details received by a payor through a

TIN matching program. A payor may

not take into account any such matching

details in determining whether to open

or close an account with a payee.

SECTION 3. DEFINITIONS

.01 The term ‘‘agency’’ means a federal agency that files information returns

reflecting reportable payments made by

that agency.

.02 The term ‘‘participant’’ means an

agency that has been accepted to participate in the Program.

.03 The term ‘‘payee’’ means a person with respect to whom a reportable

payment (as defined in § 3406(b)(1))

has been made or is likely to be made

by an agency.

.04 The term ‘‘account’’ means any

account, instrument, or other relationship with a payee (such as a contract)

with respect to which an agency has

made or is likely to make a reportable

payment. See § 31.3406(j)–1(e).

.05 For purposes of this revenue procedure, the term ‘‘TIN’’ means the Tax1997–26

I.R.B.

payer Identification Number of a payee

that is either an Employer Identification

Number (EIN), a Social Security Number (SSN), or an IRS Individual Taxpayer Identification Number (ITIN).

SECTION 4. SCOPE

This revenue procedure applies only

to agencies that have applied and been

accepted to participate in the Program

under section 5 of this revenue procedure. Agencies may submit data only

after being accepted as participants in

the Program. Further, participants may

submit name/TIN data only with respect

to account payments made on or after

January 1, 1997. Publication 2108,

Specifications for Federal Agencies, TIN

Matching Program, contains the format

and processing specifications for transmitting the name/TIN data and the procedures for operation of the Program.

The Program does not permit online or

other direct access by a participant to

Service or Social Security Administration databases.

SECTION 5. APPLICATION AND

ACCEPTANCE

.01 Memorandum of Understanding.

To apply to participate in the Program,

an agency must submit two completed

copies of the form Memorandum of

Understanding (MOU), as provided in

Publication 2108, setting forth its understanding of, and agreement to comply

with, the requirements of section 6 of

1997–26

I.R.B.

this revenue procedure. The completed

MOU must include the name of the

agency and the name, address, and telephone number of a contact person. The

MOU must be signed by a duly authorized representative of the agency.

.02 Address for submitting MOU. The

completed copies of the MOU must be

submitted by the agency to:

Internal Revenue Service

Office of Payer Compliance

CP:EX:ST:PC

1111 Constitution Ave., NW

Washington, DC 20224

.03 Acceptance. If an agency is accepted to participate in the Program, the

Service will return one signed copy of

the MOU to the agency and assign the

agency a Transmitter Control Code

(TCC). Upon receipt of the accepted

MOU, the agency may begin submitting

name/TIN data in accordance with the

instructions in Publication 2108 and the

MOU.

SECTION 6. REQUIREMENTS FOR

PARTICIPATION

Participants in the Program must:

.01 comply with all requirements of

this revenue procedure, Publication

2108, and the MOU;

.02 transmit for matching only name/

TIN combinations relating to accounts

(as defined in section 3.04 of this revenue procedure) with respect to which a

reportable payment is made, or likely to

be made, on or after January 1, 1997;

.03 transmit only name/TIN combinations that have not been previously

transmitted for matching by that participant;

.04 use information obtained from the

Program only for backup withholding

purposes, and not disclose or use this

information for any unauthorized or prohibited purpose. See § 3406(f);

.05 use only the TCC provided by the

Service; and

.06 cooperate fully in providing to

the Service necessary information so the

Service can measure the effectiveness

and correct use of the Program.

SECTION 7. EFFECTIVE DATE

The Service intends that the Program

will be operational beginning on the

later of July 1, 1997, or the date the

necessary updates to the relevant systems of records are effective. However,

the Service will accept an MOU from

an agency wishing to participate in the

Program and name/TIN data transmitted

by a participant beginning on June 18,

1997.

DRAFTING INFORMATION

The principal authors of this revenue

procedure are Luetta Donalds of the

Office of Payer Compliance and Nancy

Rose of the Office of Assistant Chief

Counsel (Income Tax and Accounting).

For further information regarding this

revenue procedure, contact Ms. Donalds

at (202) 622–8753, or Ms. Rose at (202)

622-4910 (not toll-free calls).

June 30, 1997

Part IV. Items of General Interest

Foundations Status of Certain

Organizations

Announcement 97–63

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:

Alternative Lifestyle Scholarship

Organization, Inc., Los Angeles, CA

American Association for the Advance

of Atheism, Inc., San Diego, CA

American Association of Center Cancer

Registries, Inc., Santa Barbara, CA

American Educational Development

Agency, Oakland, CA

American Homeowners Resource

Center, San Juan Capistrano, CA

American Therapeutic Recreation,

Hattiesburg, MS

Anaktuvuk Pass Health Corporation,

Anaktuvuk Pass, AK

Angelica Group Homes Thomas &

Williams Foundation, La Verne, CA

Animal Support Foundation of Lewis

County, Winlock, WA

Another Helping Hand, Los Angeles,

Barrow-Civic Theatre Foundation,

Pittsburgh, PA

Bedford Historical Foundation Inc.,

Bedford, TX

Boyertown Wrestling Demons,

Boyertown, PA

Breakfast Optimist Club of Dundalk

Foundation, Inc., Dundalk, MD

Broken Heart Ministries, Newport, TN

CAPRA Inc., Charlottesville, VA

Catoctin Foundation, Waterford, VA

Central Florida Alliance of the SE

Consortium Minorities Engineering,

Merritt Island, FL

Central Pecos Valley Jim Wilson

Crusade, Inc., Hope, NM

June 30, 1997

Child Development and Training

Centers of Virginia, Inc., Virginia

Beach, VA

Coalition Against Substance Abuse for

Jefferson Cocasa, Inc., Madison, IN

Colorado Aquarium Inc., Denver, CO

Community Service Corporation,

Washington, DC

Compassionate Ministries Inc., Tulsa,

Coral Springs City Centre Inc., Coral

Springs, FL

Creative Housing Resources Inc.,

Berkley, MI

Demand-Side Management Training

Institute, Bala Cynwyd, PA

Free Flyght Gym Comet Gymnastics,

Commerce City, CO

Friends & Family Inc., Washington, MI

Friends of the American Pilgram

Chorus, Los Angeles, CA

Friends of the Cape Canaveral Library,

Inc., Cape Canaveral, FL

Friends of the College Park Airport,

Inc., College Park, MD

Galveston Central Little League,

Galveston, TX

Grand Rapids Scottish Society, Grand

Rapids, MI

Greater Morris County Junior School

Coaches Association, Inc., Dover, NJ

Greensboro Childrens Museum,

Greensboro, NC

Guatemalan-Maya Center Inc., Lake

Worth, FL

Harrison County Historic Preservation,

Inc., Marshall, TX

Hollywood & Vine Recovery Center,

Inc., Los Angeles, CA

Horizons Repertory Theatre Inc., Miami,

Hotba Fire Safety House Project, Waco,

Housing Our People Inc., Washington,

Industries for the Blind and Visually

Impaired Payne George, Delhi, LA

International Catacomb Society, Inc.,

Boston, MA

Islandview Village Development

Corporation, Detroit, MI

Joy of Downs Camp Many Stars,

Spanish Fork, UT

Kelly Memorial Geriatric Transporation,

Inc., Kerrville, TX

Koinonia Ministries and Christian

Counseling Center, Ann Arbor, MI

Neighborhood Leadership Council,

Jacksonvile, FL

North Alabama Disabilities Coalition,

Huntsville, AL

North Texas Child Nutrition

Corporation, Plano, TX

Northwest Area Health Education

Center, Charlottesville, VA

Northwest Indiana World Trade Council,

Incorporated, Portage, IN

Ohana Group, Highland Park, MI

Oklahoma Youth Unlimited

Incorporated, Tulsa, OK

Orange Youth Baseball, Orange, TX

Pacific Rim Media Company, Honolulu,

Parents & Friends for Better Education,

Inc., Houma, LA

Parents as Partners in Education, Inc.,

Pueblo, CO

Parkway High School Baseball Dugout

Club, Bossier City, LA

Partnership for the Saginaw Bay

Watershed, University Center, MI

Pawnee Express Club, Pawnee, OK

Pennsylvania Scouters Museum &

Activity Center, Pittsburgh, PA

Pottsburg Park Resident Management

Corporation, Inc., Jacksonville, FL

Precious Children Child Care Center,

Inc., Columbia, SC

Project Win-Winning in Neighborhoods,

Inc., Athens, GA

Public Park and Recreation Board of

Limestone County, Athen, AL

Safe Toys for Kids Foundation,

Edmond, OK

Sarasota Heart Foundation Inc.,

Sarasota, FL

Save Historic Palatka Inc., Palatka, FL

School Clothes Make a Difference, Inc.,

Orlando, FL

Spirit of Carver Chorale, Houston, TX

Tag Tenn, Nashville, TN

Tejano Center for Community Concerns,

Inc., Houston, TX

UBW Inc., New York, NY

United Til Coalition of Harlem Inc.,

New York, NY

Upshur County Senior Citizens Board of

Directors, Inc., Gilmer, TX

Utah Vascular Access Network-UVAN,

Salt Lake City, UT

Utica Kiwanis Michael Monicatti

Scholarship Foundation, Clinton Twp,

Val Harrop Foundation, Houston, TX

Venue Theatre Collective Inc., St.

Petersburg, FL

Veterans Workshop of Texas Inc.,

Dallas, TX

Victims of Hurting Childhood Inc.,

Portland, TN

Volusia County Cooperative Health

Group, Inc., Daytona Beach, FL

1997–26

I.R.B.

Washington County Child Development

Corporation, Hudson Falls, NY

Wee-Do-Care Inc., Marks, MS

Wellington Kiwanis Foundation Inc.,

Wellington, FL

Wellington Senior Citizens Bus

Association, Inc., Wellington, OH

Western Colorado Early Childhood

Educators, Inc., Grand Junction, CO

Youthbuild-Dekalb Inc., Decatur, GA

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.

Clarification of 1997 Form W–2

Instructions for Reporting

Employer-Provided Adoption

Benefits

Announcement 97–64

This announcement is to clarify the

instructions for reporting the 1997

employer-provided adoption benefits under code T in box 13 of Form W–2.

Report the total amount paid or reimbursed by an employer for qualified

adoption expenses furnished to an employee under an adoption assistance pro-

1997–26

I.R.B.

gram. Also include adoption benefits

paid or reimbursed from the pre-tax

contributions made by the employee to a

section 125 (cafeteria) plan. However,

do not include adoption benefits forfeited from a section 125 (cafeteria)

plan.

Report in box 13 the total benefits

paid or reimbursed, including any in

excess of the $5,000 or $6,000 exclusion.

Deletions From Cumulative List of

Organizations Contributions to

Which Are Deductible Under

Section 170 of the Code

Announcement 97–65

The name of an organization that no

longer qualifies as an organization described in section 170(c)(2) of the Internal Revenue Code of 1986 is listed

below.

Generally, the Service will not disallow deductions for contributions made

to a listed organization on or before the

date of announcement in the Internal

Revenue Bulletin that an organization

no longer qualifies. However, the Service is not precluded from disallowing a

deduction for any contributions made

after an organization ceases to qualify

under section 170(c)(2) if the organization has not timely filed a suit for

declaratory judgment under section 7428

and if the contributor (1) had knowledge

of the revocation of the ruling or determination letter, (2) was aware that such

revocation was imminent, or (3) was in

part responsible for or was aware of the

activities or omissions of the organization that brought about this revocation.

If on the other hand a suit for declaratory judgment has been timely

filed, contributions from individuals and

organizations described in section

170(c)(2) that are otherwise allowable

will continue to be deductible. Protection under section 7428(c) would begin

on June 30, 1997, and would end on the

date the court first determines that the

organization is not described in section

170(c)(2) as more particularly set forth

in section 7428(c)(1). For individual

contributors, the maximum deduction

protected is $1,000, with a husband and

wife treated as one contributor. This

benefit is not extended to any individual

who was responsible, in whole or in

part, for the acts or omissions of the

organization that were the basis for

revocation.

Christian Home Endowment Foundation,

Wilmington, DE

Correction to Announcement 97–54

Announcement 97–66

Announcement Number 97–54, published in Internal Revenue Bulletin

Number 1997–22, dated June 2, 1997,

contained a notice stating that Loving

Spirit Foundation, Inc. of Tampa, FL no

longer qualified as an organization described in section 170(c)(2) of the Internal Revenue Code. This notice has been

cancelled and Loving Spirit Foundation,

Inc. continues to be recognized as an

organization described in section

170(c)(2) of the Internal Revenue Code.

June 30, 1997

Announcement of the Disbarment, Suspension, or Consent to Voluntary

Suspension of Attorneys, Certified Public Accountants, Enrolled Agents, and

Enrolled Actuaries From Practice Before the Internal Revenue Service

Under 31 Code of Federal Regulations, Part 10, an attorney, certified public accountant, enrolled agent, or enrolled actuary, in order to avoid the

institution or conclusion of a proceeding

for his disbarment or suspension from

practice before the Internal Revenue Service, may offer his consent to suspension

from such practice. The Director of

Practice, in his discretion, may suspend

an attorney, certified public accountant,

enrolled agent, or enrolled actuary in

accordance with the consent offered.

Attorneys, certified public accountants, enrolled agents, and enrolled actuaries are prohibited in any Internal Rev-

enue 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 consent 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 consent suspension from

practice before the Internal Revenue

Service:

Name

Address

Designation

Date of Suspension

Bert Jr., Earol L.

Bernard, Lucius P.

Parker, David A.

Severna Park, MD

Corte Medera, CA

Willmar, MN

CPA

Attorney

CPA

February 1, 1997 to July 31, 1997

March 10, 1997 to March 9, 2000

April 13, 1997 to April 12, 2000

Sheldon, Donald

Grandt, Lawrence E.

Reese, Rex E.

Nashville, TN

Barrington, IL

Alexandria, VA

CPA

Attorney

April 24, 1997 to September 23, 1997

April 24, 1997 to January 23, 1998

May 1, 1997 to April 30, 1999

Glasl, John E.

Coulter, Diane E.

Groves, J. Randall

Lupiloff, Steven

Wilson, Robert L.

Sloop, Wayne F.

Emporium, PA

Monroeville, PA

Matthews, NC

Bloomfield, MI

Spring Hill, FL

Winston-Salem, NC

CPA

Attorney

CPA

May 1, 1997 to September 30, 1997

May 1, 1997 to April 30, 1998

May 1, 1997 to October 31, 1998

Indefinite from May 6, 1997

May 7, 1997 to October 6, 1998

Indefinite from May 7, 1997

Wilnewic, Mark V.

Lenihan, Michael

Crystal Lake, IL

Cincinnati, OH

CPA

May 8, 1997 to November 7, 1997

May 14, 1997 to July 13, 1997

Bergmann, Frederick

Farmer, Craig

Denny, Richard

Tampa, FL

Arlington Hghts, IL

Pine Bluff, AR

CPA

June 1, 1997 to May 30, 1999

June 1, 1997 to August 31, 1997

June 1, 1997 to July 31, 1997

June 30, 1997

1997–26

I.R.B.

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

Dally, Candace L.

Mellor, Gary D.

Gottesman, Milton

Winston-Salem, NC

Norton, KS

New York, NY

CPA

Attorney

CPA

Indefinite from April 16, 1997

Wiener, James

Lunblad, Gerald

Driscoll, Robert J.

Germantown, NY

Sacramento, CA

Denver, CO

Attorney

CPA

Attorney

Indefinite from April 16, 1997

Alico, Kenneth N.

Mack, Roland G.

Newman, Harry J.

Sehnert, Fred

Gaskins, John D.

Turner, Charles L.

Orchard Park, NY

Hyattsville, MD

Covington, VA

Dallas, TX

Valdosta, GA

Goshen, KY

CPA

Attorney

Indefinite from April 16, 1997

Indefinite from May 1, 1997

Indefinite from May 16, 1997

Thornton Jr., Kenneth W.

Kellogg, Richard

Murrells Inlet, SC

White Hall, AR

Attorney

CPA

Indefinite from May 16, 1997

Stec, Albert J.

Huff Jr., James G.

Seall, William

Brunner, L. Keith

Bart, David R.

Schereville, IN

Raleigh, NC

Dayton, OH

Centerville, OH

Oakwood, OH

CPA

Attorney

Indefinite from May 16, 1997

Shafer, David A.

Schouman, James

Franklin, OH

Milford, MI

CPA

Attorney

Indefinite from May 16, 1997

Jones, Milo A.

Dolan, Gary L.

Greensboro, NC

Lincoln, NE

CPA

Attorney

Indefinite from May 16, 1997

Indedinite from May 16, 1997

Coorey, Edward T.

Sheehan, Thomas J.

Millonig, Arthur F.

McHaffie, Richard T.

Rigler, Michael

Hampton, NH

Maggie Valley, NC

Dayton, OH

St. Paul, MN

Gainesville, TX

Enrolled Agent

CPA

Attorney

CPA

Indefinite from May 16, 1997

Indefinite from June 4, 1997

1997–26

I.R.B.

June 30, 1997

Name

Address

Designation

Date of Suspension

Hopkins, Diane E.

St. Paul, MN

Attorney

Indefinite from June 4, 1997

Adae, F. Brian

Barrington, RI

Attorney

Indefinite from June 4, 1997

Announcement of the Consent Suspension of Attorneys, Certified Public

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

Internal Revenue Service

Under 31 Code of Federal Regulations, Part 10, an attorney, certified public accountant, enrolled agent, or enrolled actuary, in order to avoid the

institution or conclusion of a proceeding

for his disbarment or suspension from

practice before the Internal Revenue Service, may offer his consent to suspension

from such practice. The Director of

Practice, in his discretion, may suspend

an attorney, certified public accountant,

enrolled agent, or enrolled actuary in

accordance with the consent offered.

Attorneys, certified public accountants, enrolled agents, and enrolled actuaries are prohibited in any Internal Rev-

enue 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 consent 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 consent suspension from

practice before the Internal Revenue

Service:

Name

Address

Designation

Date of Suspension

Padgett, John

Crisp, Jerry W.

Kessel, Donald K.

Orleans, MA

Dallas, TX

Export, PA

Attorney

CPA

May 22, 1997 to October 21, 1998

June 1, 1997 to May 31, 2000

June 1, 1997 to November 30, 1998

Klimchak, Joseph

Steele, Lewis M.

Castleberry, Gene A.

Aliquippa, PA

Pittsburgh, PA

Oklahoma City, OK

CPA

Attorney

June 1, 1997 to February 28, 1998

June 1, 1997 to May 31, 1998

June 4, 1997 to August 3, 1997

O’Connor, Paul J.

Olshan, Robert M.

Johnson, Kirk L.

Mattutat, Stephen

Trenary, Lloyd R.

Ritchey Jr., Ferris

Hanover, MA

Washington, DC

Ann Arbor, MI

Ellicott City, MD

Oklahoma City, OK

Birmingham, AL

CPA

Attorney

June 6, 1997 to June 5, 2000

June 10, 1997 to December 9, 1998

July 1, 1997 to June 30, 1999

July 1, 1997 to March 31, 1998

August 1, 1997 to March 31, 1998

August 1, 1997 to July 31, 2000

Gold, Howard G.

Womack, Kathleen

Hamden, CT

Hammond, LA

CPA

August 1, 1997 to July 31, 1999

June 30, 1997

1997–26

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

applies 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.

PHC—Personal Holding Company.

PO—Possession of the U.S.

FC—Foreign Country.

FICA—Federal Insurance Contribution Act.

Pub. L.—Public Law.

REIT—Real Estate Investment Trust.

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.

Rev. Proc.—Revenue Procedure.

Rev. Rul.—Revenue Ruling.

S—Subsidiary.

S.P.R.—Statements of Procedural 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.

M—Minor.

U.S.C.—United States Code.

Nonacq.—Nonacquiescence.

X—Corporation.

O—Organization.

Y—Corporation.

P—Parent 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.

PR—Partner.

PRS—Partnership.

PTE—Prohibited Transaction Exemption.

Numerical Finding List1

Bulletins 1997–1 through 1997–25

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

97–48, 1997–20 I.R.B. 8

97–49, 1997–20 I.R.B. 8

97–50, 1997–20 I.R.B. 8

97–51, 1997–20 I.R.B. 9

97–52, 1997–21 I.R.B. 22

97–53, 1997–21 I.R.B. 22

97–54, 1997–22 I.R.B. 23

97–55, 1997–22 I.R.B. 23

97–56, 1997–23 I.R.B. 17

97–57, 1997–23 I.R.B. 18

97–58, 1997–24 I.R.B. 13

97–59, 1997–24 I.R.B. 13

97–60, 1997-24 I.R.B. 14

97–62, 1997–25, I.R.B. 34

Delegation Orders:

232 (Rev. 3), 21

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

Notices—Continued

Railroad Retirement Quarterly Rate:

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

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

97–29, 1997–20 I.R.B. 6

97–30, 1997–20 I.R.B. 6

97–31, 1997–21 I.R.B. 5

97–32, 1997–21 I.R.B. 8

97–33, 1997–22 I.R.B. 22

97–34, 1997–25 I.R.B. 22

97–35, 1997–25 I.R.B. 32

1997–21 I.R.B. 4

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–209837–96, 1997–23 I.R.B. 8

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–251703–96, 1997–25 I.R.B. 5

REG–252231–96, 1997–7 I.R.B. 52

REG–252233–96, 1997–9 I.R.B. 19

REG–252487–96, 1997–25 I.R.B. 9

REG–252665–96, 1997–12 I.R.B. 46

REG–253578–96, 1997–19 I.R.B. 93

REG–105299–97, 1997–23 I.R.B. 8

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

97–24, 1997–16 I.R.B. 10

97–24A, 1997–20 I.R.B. 7

97–25, 1997–17 I.R.B. 8

97–26, 1997–17 I.R.B. 17

97–27, 1997–21 I.R.B. 10

97–28, 1997–23 I.R.B. 9

97–29, 1997–24 I.R.B. 9

97–30, 1997–25 I.R.B. 20

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

97–22, 1997–20 I.R.B. 5

97–23, 1997–22 I.R.B. 18

97–24, 1997–22 I.R.B. 17

97–25, 1997–23 I.R.B. 4

97–26, 1997–24 I.R.B. 4

Social Security Domestic Coverage Threshold:

1997–9, I.R.B. 17

Public Law:

Tax Conventions:

105–2, 1997–18 I.R.B. 14

1997–17 I.R.B. 5

See footnote at end of list.

Numerical Finding List—Continued

Bulletins 1997–1 through 1997–25

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

8717, 1997–24 I.R.B. 5

8718, 1997–22 I.R.B. 4

8719, 1997–23 I.R.B. 4

8720, 1997–23 I.R.B. 6

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.

Finding List of Current Action on

Previously Published Items1

Bulletins 1997–1 through 1997–25

*Denotes entry since last publication

Delegation Orders:

232 (Rev. 2)

Modified by

232 (Rev. 3), 1997–25 I.R.B. 21

Revenue Procedures:

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

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

Revenue Procedures—Continued

97–2

Amplified by

97–21, 1997–12 I.R.B. 44

97–3

Amplified by

97–23, 1997–17 I.R.B. 7

97–27

Superseded by

97–30, 1997–25 I.R.B. 20

Revenue Rulings:

70–480

Revoked by

97–6, 1997–4 I.R.B. 4

72–527

Obsoleted by

8704, 1997–8 I.R.B. 12

74–59

Revoked by

8708, 1997–10 I.R.B. 14

86–73

Obsoleted by

TD 8717, 1997–24 I.R.B. 5

87–50

Obsoleted by

TD 8717, 1997–24 I.R.B. 5

87–51

Obsoleted by

TD 8717, 1997–24 I.R.B. 5

88–42

Obsoleted by

TD 8717, 1997–24 I.R.B. 5

92–19

Supplemented in part by

97–2, 1997–2 I.R.B. 7

93–90

Obsoleted by

TD 8717, 1997–24 I.R.B. 5

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

96–24

96–24A

Superseded by

97–24, 1997–16 I.R.B. 10

96–43

Superseded by

97–3, 1997–1 I.R.B. 84

96–37

Obsoleted by

97–26, 1997–17 I.R.B. 17

96–56

Superseded by

97–3, 1997–1 I.R.B. 84

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.

NOTES

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Permit No. G–26

INTERNAL REVENUE BULLETIN

The Introduction on page 3 describes the purpose and content of this publication. The weekly Internal Revenue Bulletin is

sold on a yearly subscription basis by the Superintendent of Documents. Current subscribers are notified by the Superintendent

of Documents when their subscriptions must be renewed.

CUMULATIVE BULLETINS

The contents of this weekly Bulletin are consolidated semiannually into a permanent, indexed, Cumulative Bulletin. These

are sold on a single copy basis and are not included as part of the subscription to the Internal Revenue Bulletin. Subscribers to

the weekly Bulletin are notified when copies of the Cumulative Bulletin are available. Certain issues of Cumulative Bulletins

are out of print and are not available. Persons desiring available Cumulative Bulletins, which are listed on the reverse, may

purchase them from the Superintendent of Documents.

HOW TO ORDER

Check the publications and/or subscription(s) desired on the reverse, complete the order blank, enclose the proper remittance,

detach entire page, and mail to the Superintendent of Documents, U.S. Government Printing Office, Washington, D.C. 20402.

Please allow two to six weeks, plus mailing time, for delivery.

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