Internal Revenue Bulletin 2000-13 (PDF rendition): IRS Announcements

Preserve advance releases and the authoritative Internal Revenue Bulletin rendition; directory timestamps are file-publication metadata, not legal effective dates. HTML bulletins begin June 2003; earlier available issues require full PDF parsing. Whole bulletin rendition: numbered items are identified below; other legal material and publisher context remain included. This is not a new standalone advance release.

INCOME TAX
Rev. Rul. 2000–17, page 842.
Insurance companies; interest rate tables.Prevailing state
assumed interest rates are provided for the determination of re-
serves under section 807 of the Code for contracts issued in
1999 and 2000. Rev. Rul. 92-19 supplemented.
EMPLOYEE PLANS
Notice 2000–18, page 845.
Weighted average interest rate update.The weighted av-
erage interest rate for March 2000 and the resulting permissi-
ble range of interest rates used to calculate current liability for
purposes of the full funding limitation of section 412(c)(7) of
the Code are set forth.
Announcement 2000–17, page 846.
This announcement corrects certain errors in Rev. Proc.
2000–16 (2000–6 I.R.B. 518), relating to Employee Plans
Compliance Resolution System.
ADMINISTRATIVE
Notice 2000–19, page 845.
Signatures; interim waiver for Form SS-4.This notice in-
forms taxpayers that the Service is temporarily waiving the
signature requirement for Form SS-4, Application for Em-
ployer Identification Number, as authorized by section 6061
of the Code.
Announcement 2000–18, page 846.
This announcement corrects certain errors in TD 8852
(2000–2 I.R.B. 253), relating to the passthrough of items of
an S corporation to its shareholders, the adjustments to the
basis of stocks of the shareholders, and the treatment of
distributions by the S corporation.
Internal Revenue
bbuulllleettiinn
Bulletin No. 2000–13
March 27, 2000
HIGHLIGHTS
OF THIS ISSUE
These synopses are intended only as aids to the reader in
identifying the subject matter covered. They may not be
relied upon as authoritative interpretations.
Department of the Treasury
Internal Revenue Service
Finding Lists begin on page ii.

March 27, 20002000–13 I.R.B.
The Internal Revenue Bulletin is the authoritative instrument
of the Commissioner of Internal Revenue for announcing offi-
cial rulings and procedures of the Internal Revenue Service
and for publishing Treasury Decisions, Executive Orders, Tax
Conventions, legislation, court decisions, and other items of
general interest. It is published weekly and may be obtained
from the Superintendent of Documents on a subscription
basis. Bulletin contents are consolidated semiannually into
Cumulative Bulletins, which are sold on a single-copy basis.
It is the policy of the Service to publish in the Bulletin all sub-
stantive 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 other-
wise indicated. Procedures relating solely to matters of in-
ternal management are not published; however, statements
of internal practices and procedures that affect the rights
and duties of taxpayers are published.
Revenue rulings represent the conclusions of the Service on
the application of the law to the pivotal facts stated in the
revenue ruling. In those based on positions taken in rulings
to taxpayers or technical advice to Service field offices,
identifying details and information of a confidential nature
are deleted to prevent unwarranted invasions of privacy and
to comply with statutory requirements.
Rulings and procedures reported in the Bulletin do not have
the force and effect of Treasury Department Regulations,
but they may be used as precedents. Unpublished rulings
will not be relied on, used, or cited as precedents by Service
personnel in the disposition of other cases. In applying pub-
lished rulings and procedures, the effect of subsequent leg-
islation, regulations, court decisions, rulings, and proce-
dures must be considered, and Service personnel and oth-
ers concerned are cautioned against reaching the same con-
clusions in other cases unless the facts and circumstances
are substantially the same.
The Bulletin is divided into four parts as follows:
Part I.—1986 Code.
This part includes rulings and decisions based on provisions
of the Internal Revenue Code of 1986.
Part II.—Treaties and Tax Legislation.
This part is divided into two subparts as follows: Subpart A,
Tax Conventions, and Subpart B, Legislation and Related
Committee Reports.
Part III.—Administrative, Procedural, and Miscellaneous.
To the extent practicable, pertinent cross references to
these subjects are contained in the other Parts and Sub-
parts. Also included in this part are Bank Secrecy Act Admin-
istrative Rulings. Bank Secrecy Act Administrative Rulings
are issued by the Department of the Treasury’s Office of the
Assistant Secretary (Enforcement).
Part IV.—Items of General Interest.
This part includes notices of proposed rulemakings, disbar-
ment and suspension lists, and announcements.
The first Bulletin for each month includes a cumulative index
for the matters published during the preceding months.
These monthly indexes are cumulated on a semiannual basis,
and are published in the first Bulletin of the succeeding semi-
annual period, respectively.
The IRS Mission
Provide America’s taxpayers top quality service by help-
ing them understand and meet their tax responsibilities
and by applying the tax law with integrity and fairness to
all.
Introduction
The contents of this publication are not copyrighted and may be reprinted freely. A citation of the Internal Revenue Bulletin as the source would be appropriate.
For sale by the Superintendent of Documents, U.S. Government Printing Office, Washington, DC 20402.

March 27, 20008422000–13 I.R.B.
Section 807.—Rules for Certain
Reserves
Insurance companies; interest rate
tables.Prevailing state assumed interest
rates are provided for the determination of
reserves under section 807 of the Code for
contracts issued in 1999 and 2000. Rev.
Rul. 92–19 supplemented.
Rev. Rul. 2000-17
For purposes of section 807(d)(4) of the
Internal Revenue Code, for taxable years
beginning after December 31, 1998, this
ruling supplements the schedules of pre-
vailing state assumed interest rates set
forth in Rev. Rul. 92-19, 1992-1 C.B. 227.
This information is to be used by insur-
ance companies in computing their re-
serves for (1) life insurance and supple-
mentary total and permanent disability
benefits, (2) individual annuities and pure
endowments, and (3) group annuities and
pure endowments. As § 807(d)(2)(B) re-
quires that the interest rate used to com-
pute these reserves be the greater of (1) the
applicable federal interest rate, or (2) the
prevailing state assumed interest rate, the
table of applicable federal interest rates in
Rev. Rul. 92-19 is also supplemented.
Following are supplements to sched-
ules A, B, C, and D to Part III of Rev. Rul.
92-19, providing prevailing state assumed
interest rates for insurance products with
different features issued in 1999 and
2000, and a supplement to the table in
Part IV of Rev. Rul. 92-19, providing the
applicable federal interest rate under §
807(d) for 1999 and 2000. This ruling
does not supplement Parts I and II of Rev.
Rul. 92-19.
This is the eighth supplement to the in-
terest rates provided in Rev. Rul. 92-19.
Earlier supplements were published in
Rev. Rul. 93-58, 1993-2 C.B. 241 (interest
rates for insurance products issued in 1992
and 1993), Rev. Rul. 94-11, 1994-1 C.B.
196 (1993 and 1994), Rev. Rul. 95-4,
1995-1 C.B. 141 (1994 and 1995), Rev.
Rul. 96-2, 1996-1 C.B. 141 (1995 and
1996), Rev. Rul. 97-2, 1997-1 C.B. 8
(1996 and 1997), Rev. Rul. 98-2, 1998-2
I.R.B. 15 (1997 and 1998), and Rev. Rul.
99-10, 1999-10 I.R.B. 10 (1998 and 1999).
Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
Part III. Prevailing State Assumed Interest Rates — Products Issued in Years After 1982.*
Schedule A
STATUTORY VALUATION INTEREST RATES
BASED ON THE 1980 AMENDMENTS TO THE
NAIC STANDARD VALUATION LAW
A. Life insurance valuation:
Guarantee DurationCalendar Year of Issue
(years)2000
10 or fewer5.00**
More than 104.75**
but not more than 20
More than 204.50**
Source: Rates calculated from the monthly averages, ending June 30, 1999, of Moody’s Corporate Bond Yield Average —
Monthly Average Corporates.
*The terms used in the schedules in this ruling and in Part III of Rev. Rul. 92-19 are those used in the Standard Valuation Law; the terms are defined in Rev.
Rul. 92-19.
** As the applicable federal interest rate for 2000 of 6.09 percent exceeds this prevailing state assumed interest rate, the interest rate to be used for this product
under § 807 is 6.09 percent.
Part III, Schedule B
STATUTORY VALUATION INTEREST RATES
BASED ON THE 1980 AMENDMENTS TO THE
NAIC STANDARD VALUATION LAW
B. Single premium immediate annuities and annuity benefits involving life contingencies arising from other annuities with cash
settlement options and from guaranteed interest contracts with cash settlement options:
Calendar Year of IssueValuation Interest Rate
19996.25*
Source: Rates calculated from the monthly averages, ending June 30, 1999, of Moody’s Corporate Bond Yield Average —
Monthly Average Corporates. The terms used in this schedule are those used in the Standard Valuation Law as defined in Rev.
Rul. 92-19.
*As this prevailing state assumed interest does not exceed the applicable federal interest rate for 1999 of 6.30 percent, the applicable federal interest rate of 6.30
percent is to be used for this product under § 807.

2000–13 I.R.B.843March 27, 2000
Part III, Schedule D17 - 1999
STATUTORY VALUATION INTEREST RATES
BASED ON NAIC STANDARD VALUATION LAW
FOR 1999CALENDAR YEAR BUSINESS
GOVERNED BY THE 1980 AMENDMENTS
D. Valuation interest rates for other annuities and guaranteed interest contracts that are contracts with cash settlement options
and that are valued on a change in fund basis:
CashFutureValuation Interest Rate
SettlementInterestGuarantee DurationFor Plan Type
Options?Guarantee?(years)ABC
YesYes5 or fewer6.756.25* 5.25*
More than 5, but not6.506.25* 5.25*
more than 10
More than 10, but not6.25*6.00* 5.00*
more than 20
More than 205.50*5.50* 4.50*
YesNo5 or fewer7.006.505.50*
More than 5, but not6.756.505.50*
more than 10
More than 10, but not6.25*6.25* 5.25*
more than 20
More than 205.50*5.50* 4.75*
Source: Rates calculated from the monthly averages, ending June 30, 1999, of Moody’s Corporate Bond Yield Average —
Monthly Average Corporates.
*As the applicable federal interest rate for 1999 of 6.30 percent exceeds this prevailing state assumed interest rate, the interest rate to be used for this product
under § 807 is 6.30 percent.
Part III, Schedule C17 - 1999
STATUTORY VALUATION INTEREST RATES
BASED ON NAIC STANDARD VALUATION LAW
FOR 1999CALENDAR YEAR BUSINESS
GOVERNED BY THE 1980 AMENDMENTS
C. Valuation interest rates for other annuities and guaranteed interest contracts that are valued on an issue year basis:
CashFutureValuation Interest Rate
SettlementInterestGuarantee DurationFor Plan Type
Options?Guarantee?(years)ABC
YesYes5 or fewer6.25*5.50* 5.00*
More than 5, but not6.00*5.50* 5.00*
more than 10
More than 10, but not5.50*5.00* 4.75*
more than 20
More than 204.75*4.50* 4.50*
YesNo5 or fewer6.255.50* 5.25*
More than 5, but not6.25*5.50* 5.25*
more than 10
More than 10, but not5.75*5.25* 5.00*
more than 20
More than 205.00*4.50* 4.50*
NoYes or No5 or fewer6.25*
More than 5, but not6.00*
more than 10NOT APPLICABLE
More than 10, but not5.50*
more than 20
More than 204.75*
Source: Rates calculated from the monthly averages, ending June 30, 1999 of Moody’s Corporate Bond Yield Average —
Monthly Average Corporates.
*As the applicable federal interest rate for 1999 of 6.30 percent exceeds this prevailing state assumed interest rate, the interest rate to be used for this product
under § 807 is 6.30 percent.

March 27, 20008442000–13 I.R.B.
Part IV. Applicable Federal Interest Rates.
TABLE OF
APPLICABLE FEDERAL INTEREST RATES
FOR PURPOSES OF § 807
YearInterest Rate
19996.30
20006.09
Sources: Rev. Rul. 98-57, 1998-49 I.R.B. 4 for the 1999 rate and Rev. Rul. 99-48, 1999-49 I.R.B. 600 for the 2000 rate.
EFFECT ON OTHER REVENUE
RULINGS
Rev. Rul. 92-19 is supplemented by the
addition to Part III of that ruling of pre-
vailing state assumed interest rates under
§ 807 for certain insurance products is-
sued in 1999 and 2000 and is further sup-
plemented by an addition to the table in
Part IV of Rev. Rul. 92-19 listing applica-
ble federal interest rates. Parts I and II of
Rev. Rul. 92-19 are not affected by this
ruling.
DRAFTING INFORMATION
The principal author of this revenue rul-
ing is Ann H. Logan of the Office of Assis-
tant Chief Counsel (Financial Institutions
and Products). For further information re-
garding this revenue ruling contact her on
(202) 622-3970 (not a toll-free call).
Section 6109.—Identifying
Numbers
26 CFR 301.6109–1: Identifying numbers.
The Service is temporarily waiving the signature
requirement for Form SS-4, Application for Em-
ployer Identification Number, as authorized by §
6061 of the Code, while the Service explores meth-
ods of filing the form other than on paper (such as
magnetic media and electronic filing). See Notice
2000–19, page 845.

2000–13 I.R.B.845March 27, 2000
Weighted Average Interest Rate
Update
Notice 2000-18
Notice 88-73 provides guidelines for
determining the weighted average interest
rate and the resulting permissible range of
interest rates used to calculate current lia-
bility for the purpose of the full funding
limitation of § 412(c)(7) of the Internal
Revenue Code as amended by the Om-
nibus Budget Reconciliation Act of 1987
and as further amended by the Uruguay
Round Agreements Act, Pub. L. 103-465
(GATT).
The average yield on the 30-year Trea-
sury Constant Maturities for February
2000 is 6.23 percent.
The following rates were determined
for the plan years beginning in the month
shown below.
Part III. Administrative, Procedural, and Miscellaneous
90% to 105%90% to 110%
WeightedPermissiblePermissible
MonthYearAverageRangeRange
March20006.045.44 to 6.345.44 to 6.64
Drafting Information
The principal author of this notice is
Todd Newman of the Employee Plans,
Tax Exempt and Government Entities Di-
vision. For further information regarding
this notice, call the Employee Plans Actu-
arial hotline, (202) 622-6076 between
2:30 and 3:30 p.m. Eastern time (not a
toll-free number). Mr. Newman’s number
is (202) 622-8458 (also not a toll-free
number).
Interim Waiver of Signature
Requirement for Form SS-4
Notice 2000-19
PURPOSE
This notice informs taxpayers that the
Internal Revenue Service is temporarily
waiving the signature requirement for
Form SS-4, Application for Employer
Identification Number, as authorized by §
6061(b)(1)(A) of the Internal Revenue
Code.
BACKGROUND
Section 6061(a) generally provides that
any return, statement, or other document
required to be made under any provision
of the internal revenue laws or regulations
must be signed in accordance with forms
or regulations prescribed by the Secretary
of the Treasury.
Section 6061(b)(1) requires the Secre-
tary to develop procedures for accepting
signatures in digital or other electronic
form. Until such time as these procedures
are in place, § 6061(b)(1)(A) authorizes
the Secretary to waive the requirement of
a signature for a particular type or class of
return, declaration, statement, or other
document required or permitted to be
made under the Code.
Section 6061(b)(3) requires that the
Secretary define and implement any
waiver of the signature requirements
through appropriate published guidance.
Section 6109(a) provides, in part, that
when required by regulations, any person
required to make a return, statement, or
other document must include in such re-
turn, statement, or other document such
identifying number as may be prescribed
for securing proper identification of such
person.
Section 301.6109-1(a)(1)(ii)(C) of the
Regulations on Procedure and Adminis-
tration provides that any person other than
an individual (such as a corporation, part-
nership, nonprofit association, trust, es-
tate, or similar nonindividual person) that
is required to furnish a taxpayer identify-
ing number must use an employer identi-
fication number (EIN).
Section 301.6109-1(d)(2)(i) provides
that any person required to furnish an EIN
must apply for one on Form SS-4. The
form, together with any supplementary
statement, must be prepared and filed in
accordance with the form, accompanying
instructions, and relevant regulations, and
must set forth fully and clearly the re-
quested data. Form SS-4 requires the ap-
plicant to sign the form and verify by a
written declaration that it is made under
penalties of perjury.
REASONS FOR SIGNATURE WAIVER
FOR FORM SS-4
The Service is exploring methods of
filing Form SS-4 other than on paper,
such as magnetic media and other elec-
tronic means. As these alternative meth-
ods of filing Form SS-4 evolve, the Ser-
vice intends to provide procedures for
accepting signatures in digital or other
electronic form. Until such time as these
procedures are in place, the Service is
waiving the requirement under § 6061(a)
that taxpayers sign Form SS-4. This
waiver applies to Forms SS-4 currently
filed on paper, as well as to Forms SS-4
that eventually may be filed through elec-
tronic means. However, because this
waiver is only temporary, the Service
does not intend to remove the signature
line from the paper version of Form SS-4.
EFFECTIVE DATE
This Notice is effective for Forms SS-4
filed on or after March 13, 2000.
DRAFTING INFORMATION
The principal author of this notice is
Andrew J. Keyso of the Office of the As-
sistant Chief Counsel (Income Tax and
Accounting). For further information re-
garding this notice contact Mr. Keyso at
(202) 622-4910 (not a toll-free call).

March 27, 20008462000–13 I.R.B.
Corrections to Rev. Proc.
2000-16
Announcement 2000-17
As published, section 13.06(3) and the
table in section 13.06(5) of Rev. Proc.
2000-16, (2000-6 I.R.B. 518), contain er-
rors. The references in those provisions
of the revenue procedure should be to sec-
tion 6.02(4)(b)(ii) of Rev. Proc. 2000-16
instead of section 6.02(4)(b)(i) of Rev.
Proc. 2000-16.
Passthrough of Items of an S
Corporation to its Shareholders;
Correction
Announcement 2000-18
AGENCY:Internal Revenue Service
(IRS), Treasury.
ACTION:Correction to final regulations.
SUMMARY:This document contains cor-
rections to T.D. 8852 (2000-2 I.R.B. 253)
which were published in the Federal Reg-
isteron Wednesday, December 22, 1999
(64 FR 71641), relating to the passthrough
of items of an S corporation to its share-
holders, the adjustments to the basis of
stock of the shareholders, and the treatment
of distributions by an S corporation.
DATES:This correction is effective De-
cember 22, 1999.
FOR FURTHER INFORMATION CON-
TACT:Martin Schaffer, Deane Burke, or
David Shulman at (202) 622-3070, or
Brenda Stewart at (202) 622-3120 (not
toll-free numbers).
SUPPLEMENTARY INFORMATION:
Background
The final regulations that are subject to
these corrections are under sections 1366,
1367, and 1368 of the Internal Revenue
Code.
Need for Correction
As published, the final regulations (TD
8852) contain errors that may prove to be
misleading and are in need of clarification.
Correction of Publication
Accordingly, the publication of the
final regulations (TD 8852), which were
the subject of FR Doc. 99-32697, is cor-
rected as follows:
§1.1366-4 [Corrected]
1. On page 71648, column 3, §1.1366-
4(c), third line from the bottom of the
paragraph, the language, “the amount of
the tax as the amount of” is corrected to
read “the amount of the tax as the net
amount of”.
§1.1367-1 [Corrected]
2. On page 71649, column 2, §1.1367-
1(h) Example 5.(i), lines 7 through 11,
the language, “section 1377(a)(2)(B) and
§1.1377-1(b)(2), B and C are affected
shareholders because B has transferred
shares to Corporation S. Pursuant to sec-
tion 1377(a)(2)(A) and §1.1377-1(b)(1),
B and C, the affected” is corrected to read
“section 1377(a)(2)(B) and §1.1377-
1(b)(2), B, C, and D are affected share-
holders because B has transferred shares
to Corporations S and D. Pursuant to sec-
tion 1377(a)(2)(A) and §1.1377-1(b)(1),
B, C, and D, the affected”.
Dale D. Goode,
Federal Register Liaison
Assistant Chief Counsel (Corporate).
Part IV. Items of General Interest

2000–13 I.R.B.iMarch 27, 2000
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 pub-
lished 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 confu-
sion. It is not used where a position in a
prior ruling is being changed.
Distinguisheddescribes a situation
where a ruling mentions a previously
published ruling and points out an essen-
tial difference between them.
Modified is used where the substance
of a previously published position is
being changed. Thus, if a prior ruling
held that a principle applied to A but not
to B, and the new ruling holds that it ap-
plies to both A and B, the prior ruling is
modified because it corrects a published
position. (Compare with amplified and
clarified, above).
Obsoleted describes a previously pub-
lished ruling that is not considered deter-
minative with respect to future transac-
tions. 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 sub-
stance has been included in regulations
subsequently adopted.
Revoked describes situations where the
position in the previously published rul-
ing 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 pe-
riod 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 pub-
lished 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 super-
seded.
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 pub-
lished 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
The following abbreviations in current use and for-
merly 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.
E.O.—Executive Order.
ER—Employer.
ERISA—Employee Retirement Income Security Act.
EX—Executor.
F—Fiduciary.
FC—Foreign Country.
FICA—Federal Insurance Contribution Act.
FISC—Foreign International Sales Company.
FPH—Foreign Personal Holding Company.
F.R.—Federal Register.
FUTA—Federal Unemployment Tax Act.
FX—Foreign Corporation.
G.C.M.—Chief Counsel’s Memorandum.
GE—Grantee.
GP—General Partner.
GR—Grantor.
IC—Insurance Company.
I.R.B.—Internal Revenue Bulletin.
LE—Lessee.
LP—Limited Partner.
LR—Lessor.
M—Minor.
Nonacq.—Nonacquiescence.
O—Organization.
P—Parent Corporation.
PHC—Personal Holding Company.
PO—Possession of the U.S.
PR—Partner.
PRS—Partnership.
PTE—Prohibited Transaction Exemption.
Pub. L.—Public Law.
REIT—Real Estate Investment Trust.
Rev. Proc.—Revenue Procedure.
Rev. Rul.—Revenue Ruling.
S—Subsidiary.
S.P.R.—Statements of Procedral Rules.
Stat.—Statutes at Large.
T—Target Corporation.
T.C.—Tax Court.
T.D.—Treasury Decision.
TFE—Transferee.
TFR—Transferor.
T.I.R.—Technical Information Release.
TP—Taxpayer.
TR—Trust.
TT—Trustee.
U.S.C.—United States Code.
X—Corporation.
Y—Corporation.
Z—Corporation.
Definition of Terms

March 27, 2000ii2000–13 I.R.B.
Numerical Finding List
1
Bulletins 2000–1 through 2000–12
Announcements:
2000–1, 2000–2 I.R.B. 294
2000–2, 2000–2 I.R.B. 295
2000–3, 2000–2 I.R.B. 296
2000–4, 2000–3 I.R.B. 317
2000–5, 2000–4 I.R.B. 427
2000–6, 2000–4 I.R.B. 428
2000–7, 2000–6 I.R.B. 586
2000–8, 2000–6 I.R.B. 586
2000–9, 2000–9 I.R.B. 733
2000–10, 2000–9 I.R.B. 733
2000–11, 2000–10 I.R.B. 739
2000–12, 2000–12 I.R.B. 835
2000–13, 2000–11 I.R.B. 771
2000–14, 2000–11 I.R.B. 772
2000–15, 2000–12 I.R.B. 837
2000–16, 2000–12 I.R.B. 837
Notices:
2000–1, 2000–2 I.R.B. 288
2000–2, 2000–9 I.R.B. 727
2000–3, 2000–4 I.R.B. 413
2000–4, 2000–3 I.R.B. 313
2000–5, 2000–3 I.R.B. 314
2000–6, 2000–3 I.R.B. 315
2000–7, 2000–4 I.R.B. 419
2000–8, 2000–4 I.R.B. 420
2000–9, 2000–5 I.R.B. 449
2000–10, 2000–5 I.R.B. 451
2000–11, 2000–6 I.R.B. 572
2000–12, 2000–9 I.R.B. 727
2000–13, 2000–9 I.R.B. 732
2000–14, 2000–10 I.R.B. 737
2000–15, 2000–12 I.R.B. 826
2000–16, 2000–12 I.R.B. 826
2000–17, 2000–12 I.R.B. 827
Proposed Regulations:
REG–208280–86, 2000–8 I.R.B. 654
REG–209135–88, 2000–8 I.R.B. 681
REG–208254–90, 2000–6 I.R.B. 577
REG–209601–92, 2000–12 I.R.B. 829
REG–100276–97, 2000–8 I.R.B. 682
REG–101492–98, 2000–3 I.R.B. 326
REG–106012–98, 2000–2 I.R.B. 290
REG–110311–98, 2000–11 I.R.B. 767
REG–103831–99, 2000–5 I.R.B. 452
REG–103882–99, 2000–8 I.R.B. 706
REG–105089–99, 2000–6 I.R.B. 580
REG–105279–99, 2000–8 I.R.B. 707
REG–105606–99, 2000–4 I.R.B. 421
REG–111119–99, 2000–5 I.R.B. 455
REG–113572–99, 2000–7 I.R.B. 624
REG–116048–99, 2000–6 I.R.B. 584
REG–116567–99, 2000–5 I.R.B. 463
REG–116704–99, 2000–3 I.R.B. 325
REG–100163–00, 2000–7 I.R.B. 633
REG–103735–00, 2000–11 I.R.B. 770
REG–103736–00, 2000–11 I.R.B. 768
Railroad Retirement Quarterly Rate:
2000–9, I.R.B. 721
Revenue Procedures:
2000–1, 2000–1 I.R.B. 4
2000–2, 2000–1 I.R.B. 73
2000–3, 2000–1 I.R.B. 103
2000–4, 2000–1 I.R.B. 115
2000–5, 2000–1 I.R.B. 158
2000–6, 2000–1 I.R.B. 187
2000–7, 2000–1 I.R.B. 227
2000–8, 2000–1 I.R.B. 230
2000–9, 2000–2 I.R.B. 280
2000–10, 2000–2 I.R.B. 287
2000–11, 2000–3 I.R.B. 309
2000–12, 2000–4 I.R.B. 387
2000–13, 2000–6 I.R.B. 515
2000–15, 2000–5 I.R.B. 447
2000–16, 2000–6 I.R.B. 518
2000–17, 2000–11 I.R.B. 766
2000–18, 2000–9 I.R.B. 722
2000–19, 2000–12 I.R.B. 785
2000–20, 2000–6 I.R.B. 553
Revenue Rulings:
2000–1, 2000–2 I.R.B. 250
2000–2, 2000–3 I.R.B. 305
2000–3, 2000–3 I.R.B. 297
2000–4, 2000–4 I.R.B. 331
2000–5, 2000–5 I.R.B. 436
2000–6, 2000–6 I.R.B. 512
2000–7, 2000–9 I.R.B. 712
2000–8, 2000–7 I.R.B. 617
2000–9, 2000–6 I.R.B. 497
2000–10, 2000–8 I.R.B. 643
2000–11, 2000–10 I.R.B. 734
2000–12, 2000–11 I.R.B. 744
2000–13, 2000–12 I.R.B. 774
2000–14, 2000–12 I.R.B. 779
2000–15, 2000–12 I.R.B. 774
2000–16, 2000–12 I.R.B. 780
Treasury Decisions:
8849, 2000–2 I.R.B. 245
8850, 2000–2 I.R.B. 265
8851, 2000–2 I.R.B. 275
8852, 2000–2 I.R.B.253
8853, 2000–4 I.R.B.377
8854, 2000–3 I.R.B.306
8855, 2000–4 I.R.B.374
8856, 2000–3 I.R.B.298
8857, 2000–4 I.R.B.365
8858, 2000–4 I.R.B.332
8859, 2000–5 I.R.B.429
8860, 2000–5 I.R.B.437
8861, 2000–5 I.R.B.441
8862, 2000–6 I.R.B.466
8863, 2000–6 I.R.B.488
8864, 2000–7 I.R.B.614
8865, 2000–7 I.R.B.589
8866, 2000–6 I.R.B.495
8867, 2000–7 I.R.B.620
8868, 2000–6 I.R.B.491
8869, 2000–6 I.R.B.498
8870, 2000–8 I.R.B.647
8871, 2000–8 I.R.B.641
8872, 2000–8 I.R.B.639
8873, 2000–9 I.R.B.713
8874, 2000–8 I.R.B.644
Treasury Decisions—continued:
8875, 2000–11 I.R.B.761
8876, 2000–11 I.R.B.753
8877, 2000–11 I.R.B.747
1
A cumulative list of all revenue rulings, revenue
procedures, Treasury decisions, etc., published in
Internal Revenue Bulletins 1999–27 through
1999–52 is in Internal Revenue Bulletin 2000–1,
dated January 3, 2000.

2000–13 I.R.B.iiiMarch 27, 2000
Finding List of Current Actions on
Previously Published Items
1
Bulletins 2000–1 through 2000–12
Announcements:
99–50
Modified by
Rev. Proc. 2000–20, 2000–6 I.R.B. 553
Notices:
88–125
Obsoleted by
T.D. 8870, 2000–8 I.R.B. 647
92–48
Obsoleted by
Notice 2000–11, 2000–6 I.R.B. 572
97–19
Modified by
Rev. Proc. 2000–1, 2000–1 I.R.B. 4
98–22
Obsoleted by
T.D. 8870, 2000–8 I.R.B. 647
98–52
Modified by
Notice 2000–3, 2000–4 I.R.B. 413
98–61
Modified and superseded by
Rev. Proc. 2000–15, 2000–5 I.R.B. 447
99–8
Obsoleted by
Rev. Proc. 2000–12, 2000–4 I.R.B. 387
Revenue Procedures:
80–18
Modified by
Rev. Proc. 2000–13, 2000–6 I.R.B. 515
89–9
Superseded by
Rev. Proc. 2000–20, 2000–6 I.R.B. 553
89–13
Superseded by
Rev. Proc. 2000–20, 2000–6 I.R.B. 553
90–21
Superseded by
Rev. Proc. 2000–20, 2000–6 I.R.B. 553
91–66
Superseded by
Rev. Proc. 2000–20, 2000–6 I.R.B. 553
92–13
Modified, amplified, and superseded by
Rev. Proc. 2000–11, 2000–3 I.R.B. 309
92–13A
Modified, amplified, and superseded by
Rev. Proc. 2000–11, 2000–3 I.R.B. 309
92–41
Superseded by
Rev. Proc. 2000–20, 2000–6 I.R.B. 553
93–9
Superseded by
Rev. Proc. 2000–20, 2000–6 I.R.B. 553
Revenue Procedures—Continued:
93–10
Superseded by
Rev. Proc. 2000–20, 2000–6 I.R.B. 553
94–12
Modified, amplified, and superseded by
Rev. Proc. 2000–11, 2000–3 I.R.B. 309
95–42
Superseded by
Rev. Proc. 2000–20, 2000–6 I.R.B. 553
96–13
Modified by
Rev. Proc. 2000–1, 2000–1 I.R.B. 4
98–22
Modified and superseded by
Rev. Proc. 2000–16, 2000–6 I.R.B. 518
98–27
Superseded by
Rev. Proc. 2000–12, 2000–4 I.R.B. 387
98–64
Superseded by
Rev. Proc. 2000–9, 2000–2 I.R.B. 280
98–65
Superseded by
Rev. Proc. 2000–19, 2000–12 I.R.B. 785
99–1
Superseded by
Rev. Proc. 2000–1, 2000–1 I.R.B. 4
99–2
Superseded by
Rev. Proc. 2000–2, 2000–1 I.R.B. 73
99–3
Superseded by
Rev. Proc. 2000–3, 2000–1 I.R.B. 103
99–4
Superseded by
Rev. Proc. 2000–4, 2000–1 I.R.B. 115
99–5
Superseded by
Rev. Proc. 2000–5, 2000–1 I.R.B. 158
99–6
Superseded by
Rev. Proc. 2000–6, 2000–1 I.R.B. 187
99–7
Superseded by
Rev. Proc. 2000–7, 2000–1 I.R.B. 227
99–8
Superseded by
Rev. Proc. 2000–8, 2000–1 I.R.B. 230
99–13
Modified and superseded by
Rev. Proc. 2000–16, 2000–6 I.R.B. 518
99–31
Modified and superseded by
Rev. Proc. 2000–16, 2000–6 I.R.B. 518
99–49
Modified and amplified by
Rev. Rul. 2000–4, 2000–4 I.R.B. 331
Rev. Rul. 2000–7, 2000–9 I.R.B. 712
Notice 2000–4, 2000–3 I.R.B. 313
Revenue Procedures—Continued:
99–51
Superseded by
Rev. Proc. 2000–3, 2000–1 I.R.B. 103
2000–6
Modified by
Rev. Proc. 2000–20, 2000–6 I.R.B. 553
2000–8
Modified by
Rev. Proc. 2000–16, 2000–6 I.R.B. 518
Rev. Proc. 2000–20, 2000–6 I.R.B. 553
Revenue Rulings:
88–36
Modified by
Rev. Proc. 2000–6, 2000–6 I.R.B. 512
98–30
Amplified and superseded by
Rev. Rul. 2000–8, 2000–7, I.R.B. 617
Treasury Decisions:
8734
Modified by
T.D. 8856, 2000–3, I.R.B. 298
8804
Modified by
T.D. 8856, 2000–3, I.R.B. 298
8847
Corrected by
Announcement 2000–13, 2000–11 I.R.B. 771
1
A cumulative list of current actions on previously
published items in Internal Revenue Bulletins
1999–27 through 1999–52 is in Internal Revenue
Bulletin 2000–1, dated January 3, 2000.

INTERNAL REVENUE BULLETIN
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