December 2000
Issue |
Date |
Subject |
2000-221 |
December 29, 2000 |
Treasury Releases Subpart F Study |
2000-220 |
December 29, 2000 |
Proposed "Anti-Morris Trust" Regulations Re-Issued Under Section 355(e) |
2000-219 |
December 29, 2000 |
Proposed Regulations Provide Special Rules for Determining Basis of Partner's Interest |
2000-218 |
December 29, 2000 |
Proposed Regulations Offer Guidance on Third-Party Contacts |
2000-217 |
December 29, 2000 |
Regulations Address Foreign Tax Credit Issues and Define Hyperinflationary Currency |
2000-216 |
December 28, 2000 |
Proposed and Temporary Regulations for Electing Small Business Trusts Are Released |
2000-215 |
December 27, 2000 |
Final Regulations Issued on the Research Credit |
2000-214 |
December 22, 2000 |
IRS Issues Notices on Reporting Requirements for Payments to Attorneys and for Discharges of Indebtedness |
2000-213 |
December 21, 2000 |
IRS Provides Guidance Concerning Tax Treatment of Aircraft Airframe Maintenance Costs |
2000-212 |
December 19, 2000 |
Final Regulations on Trust Modifications Not Affecting GST Exempt Status |
2000-211 |
December 19, 2000 |
Final Regulations Provide Guidance Under Section 355(d) Concerning the Recognition of Gain on Certain Distributions of Stock or Securities |
2000-210 |
December 15, 2000 |
Congress Approves Community Renewal Tax Legislation |
2000-209 |
December 14, 2000 |
Tax Court Finds Family Limited Partnerships Have Economic Substance |
2000-208 |
December 13, 2000 |
Advance Notice of Requirements for Waiver from Electronic Filing of Partnership Return |
2000-207 |
December 8, 2000 |
IRS Provides Transitional Relief and Additional Guidance for Withholding on Payments to Foreign Persons |
2000-206 |
December 6, 2000 |
IRS Issues Guidance on Claiming Refunds of Suspended Research Credits |
2000-205 |
December 6, 2000 |
IRS Initiates Pilot Program for Early Resolution of Industry Issues Common to Large Business Taxpayers |
2000-204 |
December 4, 2000 |
Revenue Ruling Offers Guidance Concerning Income Subject to Treaty Benefits |
2000-203 |
December 1, 2000 |
IRS Updates Guidance on Tax Treatment of Computer Software Acquisition and Development Costs |
November 2000
Issue |
Date |
Subject |
2000-202 |
November 27, 2000 |
U.S. Supreme Court to Hear Case Involving Ten-Year NOL Carrybacks of a Consolidated Group |
2000-201 |
November 27, 2000 |
Legislative Update: How the Election Affects the Memberships of the Tax-Writing Committees |
2000-200 |
November 21, 2000 |
Trusts Not Considered Individuals for Purposes of Section 935 |
2000-199 |
November 21, 2000 |
Follow-Up: Tax Court's Decision in Salina Partnership |
2000-198 |
November 20, 2000 |
IRS Revises Pension Plan Limitations for Tax Year 2001 |
2000-197 |
November 17, 2000 |
Final Regulations: Anti-Churning Rules for Amortization of Intangibles in Partnerships |
2000-196 |
November 16, 2000 |
IRS Notice Addresses Stock Compensation Corporate Tax Shelters |
2000-195 |
November 16, 2000 |
FSC Repeal and Extraterritorial Income Exclusion Act Becomes Law |
2000-194 |
November 14, 2000 |
Tax Court: Short Positions in Treasury Bills Constitute Partnership Liabilities |
2000-193 |
November 14, 2000 |
Congress Passes the FSC Repeal and Extraterritorial Income Exclusion |
2000-192 |
November 13, 2000 |
United States, United Kingdom Agree to Administrative Arrangements Under the Mutual Agreement Procedure |
2000-191 |
November 9, 2000 |
Proposed Section 367(b) Regulations Address Carryover of Tax Attributes |
2000-190 |
November 8, 2000 |
Tax Court Denies Allocation of a Portion of Acquisition Costs of a Leased Asset as a Lease Termination Payment |
2000-189 |
November 6, 2000 |
Treasury Updates Tax Treaties and Regulations Projects |
2000-188 |
November 1, 2000 |
Legislative Update: FSC Approved by Senate |
October 2000
Issue |
Date |
Subject |
2000-187 |
October 30, 2000 |
Final Regulations Modify Rules for Allocating Nonrecourse Liabilities of a Partnership |
2000-186 |
October 27, 2000 |
Legislative Update: Fate of Tax Bill Remains Uncertain |
2000-185 |
October 26, 2000 |
IRS Adds Coal-Based Nonconventional-Source Fuels to List of No-Rule Areas |
2000-184 |
October 25, 2000 |
Legislative Update: Deal on Tax Bill Appears Imminent |
2000-183 |
October 23, 2000 |
Legislative Update: End of Session This Week? |
2000-182 |
October 20, 2000 |
Tax Court Allows Current Deduction for Periodic Major Maintenance to Towboat Engines |
2000-181 |
October 18, 2000 |
Tax Court: Tax Benefits Do Not Negate Business Purpose and Economic Substance |
2000-180 |
October 18, 2000 |
Leveraged COLI Transaction Found to Be a Sham for Tax Purposes; Substantial Understatement Penalties Upheld |
2000-179 |
October 17, 2000 |
Legislative Update: End of Session Is Close |
2000-178 |
October 16, 2000 |
Proposed Rules Provide Guidance on Information Reporting Under Section 6041 |
2000-177 |
October 12, 2000 |
Reporting Requirement Guidance for Section 527 Political Organizations |
2000-176 |
October 11, 2000 |
IRS to Study Like-Kind Exchanges of Fractional Interests in Real Property |
2000-175 |
October 11, 2000 |
Proposed Regulations Clarify Definition of "Domestic Trusts" |
2000-174 |
October 10, 2000 |
IRS Issues Final Rules on Ex Parte Communications Prohibition |
2000-173 |
October 6, 2000 |
IRS Guidance on Closing Agreements to Avoid Recapture of Dual Consolidated Losses |
2000-172 |
October 6, 2000 |
Proposed Regulations Would Describe Requirements for the Exclusion of Gain on Sale of a Principal Residence |
2000-171 |
October 5, 2000 |
IRS Updates Rules Concerning Nonqualified Deferred Compensation Plan Rabbi Trusts |
2000-170 |
October 5, 2000 |
Proposed Regulations Limit, but Do Not Abolish, Cross Testing of Qualified Retirement Plans |
2000-169 |
October 5, 2000 |
Senate Finance Releases Revised Tax Shelter Discussion Draft |
2000-168 |
October 2, 2000 |
FSC Update: Deadline for U.S. Action Postponed to November 1 |
September 2000
Issue |
Date |
Subject |
2000-167 |
September 29, 2000 |
Nonqualified Preferred Stock Regulations Are Finalized |
2000-166 |
September 29, 2000 |
Revenue Procedure Provides Approval to Change the Minimum Funding Standard Method |
2000-165 |
September 25, 2000 |
Newly Proposed Regulations Seek to Clarify Who Has Authority to Act for Consolidated Group |
2000-164 |
September 20, 2000 |
Tax Court Holds Distribution Failed to Satisfy 355(b) Active Trade or Business Requirement |
2000-163 |
September 20, 2000 |
Final Regulations Relate to "Look-Through" Provisions and Division of Holding Period for Partnership Interests |
2000-162 |
September 19, 2000 |
Treasury Re-Issues "Brown Group" Regulations on Subpart F Consequences of CFC's Distributive Share of Partnership Income |
2000-161 |
September 15, 2000 |
IRS Provides Much Anticipated Safe Harbor for "Reverse" Section 1031 Like-Kind Exchanges |
2000-160 |
September 14, 2000 |
Revenue Procedure Provides Three Methods of Accounting for Distributor Commissions |
2000-159 |
September 13, 2000 |
House Approves FSC Repeal and Replacement Legislation |
2000-158 |
September 7, 2000 |
Senate Finance Committee Approves Pension Reform Bill |
2000-157 |
September 1, 2000 |
Certain Corporations May Elect to Avoid the Separate Return Limitation Year (SRLY) "Overlap Rule" |
2000-156 |
September 1, 2000 |
Final Construction Allowance Regulations Are Issued |
August 2000
Issue |
Date |
Subject |
2000-155 |
August 31, 2000 |
Final Regulations Issued Under Section 411(d)(6) |
2000-154 |
August 30, 2000 |
Final Regulations Regarding Continuity of Interest Requirement for Corporate Reorganizations Are Issued |
2000-153 |
August 29, 2000 |
Eighth Circuit Reverses Tax Court's Decision Requiring Capitalization of Bank Officer Salaries Attributed to a Friendly Takeover; Says Tax Court Misread INDOPCO |
2000-152 |
August 25, 2000 |
U.S. District Court Rejects Some IRS Positions on What Software Development Costs Qualify for the Research Credit |
2000-151 |
August 18, 2000 |
Guidance for Filing Determination Letter Applications for Volume Submitter Plans |
2000-150 |
August 16, 2000 |
Revenue Procedure Provides Guidance Concerning Acquisition of Corporate Debt |
2000-149 |
August 11, 2000 |
IRS Issues Notice 2000-44, Taking Aim at Transactions Using Artificially High Basis |
2000-148 |
August 11, 2000 |
Changes to Tax Shelter Regulations Are Issued |
2000-147 |
August 9, 2000 |
IRS Announces Pilot Program for Large Business Dispute Resolution and Proposed Guidance for Section 527 Political Organizations |
2000-146 |
August 8, 2000 |
IRS Revises Procedures for Obtaining Withholding Certificate on Dispositions of U.S. Real Estate by Foreign Persons |
2000-145 |
August 7, 2000 |
German Tax Reform 2000 Includes Lower Rates and Changes to Corporate Tax Provisions |
2000-144 |
August 2, 2000 |
IRS Releases Proposed Regulations under Internal Revenue Code Sections 684 and 679 |
2000-143 |
August 1, 2000 |
IRS Issues Guidance Regarding Reporting and Withholding Requirements for Section 457(b) Plans |
July 2000
Issue |
Date |
Subject |
2000-142 |
July 28, 2000 |
Regulations Provide Guidance Relating to Loans from Qualified Employer Plans |
2000-141 |
July 28, 2000 |
Legislative Update: Summer Recess Edition |
2000-140 |
July 27, 2000 |
Ways and Means Approves New Foreign Sales Legislation |
2000-139 |
July 25, 2000 |
House Approves Community Renewal Act |
2000-138 |
July 21, 2000 |
FERC Regulations Reinstate Well Category Determinations, Satisfying a Requirement for the Section 29 Tax Credit Senate Approves Marriage Penalty Relief Legislation |
2000-137 |
July 20, 2000 |
Legislative Update: Marriage Penalty, Pension Reform, and Wealth Transfer Taxes |
2000-136 |
July 18, 2000 |
Senate Approves Marriage Penalty Relief Legislation |
2000-135 |
July 17, 2000 |
Tax Court Upholds Regulation as Valid; Estimated Contract Price Includes Amounts of Contingent Rights and Obligations, Regardless of Whether the "All Events Test" Is Satisfied |
2000-134 |
July 14, 2000 |
Senate Approves Repeal of Wealth Transfer Taxes |
2000-133 |
July 14, 2000 |
Ways and Means Committee Approves Pension Reforms |
2000-132 |
July 12, 2000 |
House Approves Marriage Penalty Relief Legislation |
2000-131 |
July 10, 2000 |
IRS Announces Settlement Program for Targeted Jobs Tax Credit Claims for Certain Employees Hired Before 1995 |
2000-130 |
July 10, 2000 |
IRS Allows New Method for Computing Net Income on IRA Contributions |
2000-129 |
July 3, 2000 |
Definition of "Grantor" of a Trust, Provided by Final Regulations |
June 2000
Issue |
Date |
Subject |
2000-128 |
June 30, 2000 |
Final Regulations Relating to Treaty Withholding Rates |
2000-127 |
June 30, 2000 |
Side-By-Side Comparison of Corporate Tax Shelter Proposals |
2000-126 |
June 29, 2000 |
Legislative Update: Section 527 Disclosure and Estate Tax Relief |
2000-125 |
June 28, 2000 |
Legislative Update: Marriage Penalty Relief and Section 527 Disclosure |
2000-124 |
June 27, 2000 |
IRS Announces Initiative to Accelerate Resolution of CEP Cases |
2000-123 |
June 26, 2000 |
IRS Provides Reporting Relief for "De Minimis Premiums" |
2000-122 |
June 23, 2000 |
House Ways and Means Approves Enhanced Disclosure Legislation for Certain Exempt Organizations |
2000-121 |
June 22, 2000 |
Election to Facilitate Substitutions of Newly Issued for Outstanding Debt Instruments Is Made Permanent |
2000-120 |
June 21, 2000 |
Presidential Candidates Offer Different Approaches to Social Security Reform |
2000-119 |
June 16, 2000 |
IRS Postpones For One Year the July 1, 2000, Effective Date of New Federal Highway Fuels Excise Tax Measurement Rules |
2000-118 |
June 15, 2000 |
Final REMIC Regulations Repeal OID Legending Requirements; Proposed Rules Issued for Reporting Information About Qualified Tuition Plans, Education Loans |
2000-117 |
June 14, 2000 |
Finance Committee Approves Telephone Excise Tax Repeal |
2000-116 |
June 12, 2000 |
Determination Letter Program Amended to Allow for Recent Statutory Changes |
2000-115 |
June 12, 2000 |
Shipping Industry Representatives Testify at Hearing on Section 883 Proposed Regulations |
2000-114 |
June 9, 2000 |
House Approves Transfer Tax Repeal Legislation IRS Releases Final Regulations, Revenue Procedure |
2000-113 |
June 7, 2000 |
IRS Issues Additional Guidance on Hardship Distributions |
2000-112 |
June 7, 2000 |
Legislative Update: Debt Limit Reduction and Catch-up IRA Contributions |
2000-111 |
June 7, 2000 |
EC Proposals Would Change VAT Treatment of Electronically Delivered Services |
2000-110 |
June 2, 2000 |
Guidance Aims at Simplifying Reporting IRA Recharacterizations and Reconversions Occurring After 2000 |
2000-109 |
June 2, 2000 |
KPMG Announces TaxNewsFlash-Americas, Providing News of Tax Developments in the Western Hemisphere |
May 2000
Issue |
Date |
Subject |
2000-108 |
May 30, 2000 |
Final Regulations on Construction Allowances Expected Mid-Summer |
2000-107 |
May 30, 2000 |
Recent Developments for Foreign Sales Corporations |
2000-106 |
May 26, 2000 |
Tax Court Holds Antitrust Litigation Fees Must Be Capitalized as Part of Stock Purchase |
2000-105 |
May 25, 2000 |
Legislative Update: Estate Tax, Digital Divide, Stock Options, and Community Renewal |
2000-104 |
May 24, 2000 |
Final Consolidated Return Regulations Generally Remove Separate Return Limitation Year (SRLY) Limitation for Credits in Tax Years Ending on or After March 31, 2000 |
2000-103 |
May 24, 2000 |
Revenue Procedure Offers Additional Guidance on Interest Netting |
2000-102 |
May 24, 2000 |
New Penalty for Tax Shelter Understatements Proposed for Large Corporations |
2000-101 |
May 22, 2000 |
IRS Loses in Court of Appeals; Tax Court Decision Requiring Capitalization of Loan Origination Costs Overturned |
2000-100 |
May 18, 2000 |
Final Regulations Repeal the Bausch and Lomb Doctrine in "C" Reorganizations |
2000-99 |
May 18, 2000 |
Intent of Proposed Regulations Is To Simplify Methods of Valuing Inventory |
2000-98 |
May 17, 2000 |
Legislative Update: Internet Tax Issues Take Center Stage |
2000-97 |
May 15, 2000 |
Final Regulations Relating to Receipt of or Rights to Acquire Nonqualified Preferred Stock in Corporate Reorganizations |
2000-96 |
May 15, 2000 |
Final
Regulations: Tax Withholding on U.S. Source Income Paid to Foreign Persons and Information Reporting Requirements |
2000-95 |
May 15, 2000 |
New Canadian Tax Filing Rules for Foreign Corporations Claiming Treaty-Based Exemptions |
2000-94 |
May 12, 2000 |
Mergers Involving a Disregarded Entity |
2000-93 |
May 12, 2000 |
Final Regulations: Treatment of a Disposition by an Acquiring Entity of the Stock of a Corporation in a Taxable Transaction |
2000-92 |
May 11, 2000 |
Final Regulations on Disposition of Issuing Corporation's Stock; Proposed Rules on Certain Corporate Reorganizations Involving Disregarded Entities |
2000-91 |
May 11, 2000 |
Legislative Update: Focus on Trade and International Tax Issues |
2000-90 |
May 11, 2000 |
Exxon Mobil: Analysis of Tax Court's Decision Denying Accrual of Costs for Dismantling Oil Wells |
2000-89 |
May 10, 2000 |
Public Comments Requested on Treatment of Partnership Interests Acquired by Exercise of Option or by Conversion of Debt or Preferred Equity Interest |
2000-88 |
May 5, 2000 |
Revenue Ruling Indicates IRS's Policy Shift Concerning "Same Desk Rule" |
2000-87 |
May 5, 2000 |
Legislative Perspective: What Is the Outlook for Tax Relief? |
2000-86 |
May 4, 2000 |
Legislative Update: House Action on Internet and Trade Bills |
2000-85 |
May 3, 2000 |
Agreement on Africa/CBI Trade Legislation Reached Tax Court Rules in Exxon Mobil Case |
2000-84 |
May 2, 2000 |
Legislative Update: Ways and Means Chairman Archer Outlines Tax Priorities |
2000-83 |
May 1, 2000 |
Treasury Officials to Present FSC Alternative to European Commission Taxpayer Rights Bill Would Change Rules Relating to Interest and Disclosure |
April 2000
Issue |
Date |
Subject |
2000-82 |
April 27, 2000 |
Revenue
Procedure Liberalizes Use of the Cash Method for Small Taxpayers With Inventories |
2000-81 |
April 26, 2000 |
Legislative
Update: What's Ahead… |
2000-80 |
April 26, 2000 |
Loss Disallowance Rule Is Upheld by Court of Federal Claims |
2000-79 |
April 21, 2000 |
IRS Issues AMT Guidance to Examiners |
2000-78 |
April 20, 2000 |
Final Regulations Grant Relief for Plans Accepting Invalid Rollover Contribution |
2000-77 |
April 14, 2000 |
Legislative Update: Marriage Penalty, FY 2001 Budget Resolution, and Weller Introduces DATA |
2000-76 |
April 12, 2000 |
Legislative Update: Stock Options, Taxpayer Rights, and IRS Reform |
2000-75 |
April 12, 2000 |
Advisory Commission Issues Report on Internet Taxation |
2000-74 |
April 10, 2000 |
IRS Provides Q&As on Installment Sales by Accrual Method Taxpayers |
2000-73 |
April 7, 2000 |
Repeal of Social Security Earnings Limit; Senate Budget Resolution |
2000-72 |
April 5, 2000 |
Legislative Update: Taxpayer Rights, Trade Bill Revenue Offset, & Accounting for Installment Sales |
2000-71 |
April 5, 2000 |
Inflation Adjustment Factor for Nonconventional Source Fuel Credit Is Released |
2000-70 |
April 4, 2000 |
Proposed Regulations Relating to Partnership Basis Adjustments and to Charitable Lead Trusts |
2000-69 |
April 3, 2000 |
Penalty Relief for Taxpayers Filing Form 1099-C Under the New Expanded Definition |
March 2000
Issue |
Date |
Subject |
2000-68 |
March 31, 2000 |
Construction Materials Not "Merchandise" to Concrete Contractor; Tax Court Found Abuse of Discretion in Forcing Taxpayer to Change to Accrual Method |
2000-67 |
March 30, 2000 |
Legislative Update: Marriage Penalty Relief, Budget Resolution & Social Security Earnings Limit Repeal |
2000-66 |
March 28, 2000 |
IRS Releases Proposed Regulations on Section 411(d)(6) Issues |
2000-65 |
March 28, 2000 |
Senate Finance Committee Schedules Mark Up of Marriage Penalty Legislation |
2000-64 |
March 28, 2000 |
Follow Up on "Debt Straddle" Transactions, Now Called Shelters |
2000-63 |
March 24, 2000 |
House Approves FY 2001 Budget Resolution |
2000-62 |
March 24, 2000 |
Taxpayer Must Recapture Gain on Contribution of "Qualified Replacement Property" to a Partnership |
2000-61 |
March 22, 2000 |
IRS Releases Final Regulations for Section 125 Cafeteria Plans; Legislative Update |
2000-60 |
March 21, 2000 |
IRS May Disallow Foreign Currency Losses Under Section 987 as "Abusive" |
2000-59 |
March 21, 2000 |
IRS and Treasury's 2000 Business Plan Released Today |
2000-58 |
March 21, 2000 |
E-Commerce Advisory Commission Votes on "Business Caucus" Proposal |
2000-57 |
March 16, 2000 |
House Budget Committee Approves FY 2001 Budget Resolution |
2000-56 |
March 10, 2000 |
House Approves Minimum Wage Increase and Small Business Tax Package |
2000-55 |
March 8, 2000 |
Corporate Tax Shelters Are Center of Attention at Senate Finance Committee Hearing on Interest and Penalties |
2000-54 |
March 3, 2000 |
Senate Approves the Affordable Education Act; No Revenue Offsets Included |
February 2000
Issue |
Date |
Subject |
2000-53 |
February 29, 2000 |
House Ways and Means Oversight Looks at the Repeal of the Installment Method for Accrual Basis Taxpayers |
2000-52 |
February 29, 2000 |
New Regulations Proposed for Corporate Sponsorship of Exempt Organization Activities |
2000-51 |
February 28, 2000 |
Revenue Ruling Issued Addressing Offsetting Positions in Debt Instruments |
2000-50 |
February 28, 2000 |
IRS Issues New Registration Requirements for Confidential Corporate Tax Shelters |
2000-49 |
February 28, 2000 |
IRS Issues New Disclosure Requirements for Corporate Taxpayers |
2000-48 |
February 24, 2000 |
IRS Provides Limited Waiver from Excise Tax Imposed on Accumulated Funding Deficiencies |
2000-47 |
February 24, 2000 |
WTO Appellate Body Finds that FSC Rules Constitute an Illegal Trade Subsidy |
2000-46 |
February 17, 2000 |
Small Business Advocates Say Installment Sales Change in Extenders Act Was a Mistake and Should Be Reversed |
2000-45 |
February 15, 2000 |
IRS Announces New Letters for Taxpayers Regarding Third-Party Contacts |
2000-44 |
February 11, 2000 |
IRS Announces Pilot Program for Pre-Filing Agreements for Large Business Taxpayers |
2000-43 |
February 10, 2000 |
Legislative Update: House Votes for Marriage Penalty Relief |
2000-42 |
February 8, 2000 |
IRS Says, Generally, Removal Costs Are Currently Deductible |
2000-41 |
February 7, 2000 |
Preliminary Analysis of Tax Proposals in Administration's FY2001 Budget |
2000-40 |
February 7, 2000 |
Final Regulations: "Paperless" Technology Guidance for Retirement Plan Notices and Consent Forms |
2000-39 |
February 7, 2000 |
Proposed Regulations Implement Changes Made to the Reciprocal Exemption Provisions of Section 883 |
2000-38 |
February 4, 2000 |
Fiscal Year 2001 Budget Proposal to be Released on February 7 |
2000-37 |
February 4, 2000 |
IRS Issues Proposed FASIT Regulations; Anti-Abuse Provisions Infused Throughout Regime, Particularly in International Context |
2000-36 |
February 4, 2000 |
Travel and Tour Activities of Tax-Exempt Organizations: Final Regulations |
2000-35 |
February 4, 2000 |
IRS Issues Temporary Built-in Gain Regulations |
2000-34 |
February 4, 2000 |
Passive Foreign Investment Company Regulations Are Finalized |
2000-33 |
February 3, 2000 |
House Ways and Means Committee Approves Tax Relief for Married Couples |
2000-32 |
February 3, 2000 |
Appeals Court Affirms Tax Court's Decision in ASA Investerings |
2000-31 |
February 3, 2000 |
State of the Union: Focus on Tax Provisions |
January 2000
Issue |
Date |
Subject |
2000-30 |
January 27, 2000 |
Revenue Ruling Clarifies "Negative 401(k) Elections" Are Available for Current Employees |
2000-29 |
January 26, 2000 |
Congressional Republican Leadership's Tax Plans |
2000-28 |
January 26, 2000 |
Proposed Rules Implement Extended Due Date of Electronically Filed Information Returns |
2000-27 |
January 24, 2000 |
Qualified Transportation Fringe Benefits Regulations Are Proposed |
2000-26 |
January 24, 2000 |
Clinton's Tax Relief Proposals |
2000-25 |
January 24, 2000 |
Presidential Candidates' Tax Proposals |
2000-24 |
January 21, 2000 |
Final Section 367(b) Regulations Issued |
2000-23 |
January 21, 2000 |
Proposed Nonqualified Preferred Stock Regulations Issued |
2000-22 |
January 21, 2000 |
IRS Releases Numerous Items Affecting Employee Benefits |
2000-21 |
January 21, 2000 |
IRS Releases Guidance on Section 936(j) |
2000-20 |
January 21, 2000 |
Final Regulations on Mark-to-Market Election for Passive Foreign Investment Company's Stock |
2000-19 |
January 21, 2000 |
Final Rules Offer Guidance on Qualified Covered Calls |
2000-18 |
January 20, 2000 |
Final Regulations Issued on Qualified Subchapter S Subsidiaries |
2000-17 |
January 20, 2000 |
Final Regulations Issued On Amortization Of Intangibles |
2000-16 |
January 20, 2000 |
IRS Revises Foreign Provisions Through Revenue Procedure and Proposed Regulations |
2000-15 |
January 19, 2000 |
Revenue Ruling Addresses Federal Tax Treatment of "Mergers" |
2000-14 |
January 17, 2000 |
Unfinished Business |
2000-13 |
January 12, 2000 |
Proposed Regulations Address Allocation of Nonrecourse Liabilities by a Partnership |
2000-12 |
January 12, 2000 |
Rules for Computing Exchange Gain and Loss for Certain Foreign Currency Transactions Denominated in Hyperinflationary Currencies |
2000-11 |
January 12, 2000 |
Disclosure Rules for Private Foundations |
2000-10 |
January 10, 2000 |
IRS Proposes Regulations on the Form and Tax Consequences of Partnership Mergers and Divisions |
2000-09 |
January 7, 2000 |
IRS Issues Final Model "Qualified Intermediary" Withholding Agreement |
2000-08 |
January 7, 2000 |
Final Regulations Address Fast-Pay Stock Arrangements |
2000-07 |
January 6, 2000 |
IRS Eases Adoption and Administration of 401(k) Safe Harbor Plans |
2000-06 |
January 6, 2000 |
"ISO 9000" Costs Generally Are Deductible |
2000-05 |
January 6, 2000 |
Final Regulations on Excise Tax Treatment of Prepaid Telephone Cards Comments Requested on Excise Tax Returns and Deposit Requirements |
2000-04 |
January 5, 2000 |
Notice Extends Section 1504(d) Elections by Canadian Banking Subsidiaries |
2000-03 |
January 5, 2000 |
IRS Issues Temporary Regulations on Purchase Price Allocations and Final Regulations for Insurance Companies |
2000-02 |
January 4, 2000 |
Depreciation of MACRS Property Acquired in a Like-Kind Exchange or Involuntary Conversion |
2000-01 |
January 3, 2000 |
IRS Provides Penalty Relief for Certain Estimated Tax Payments |
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