Internal Revenue Bulletin 2000-29 (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. 2000–34, page 116.
LIFO; price indexes; department stores.The May
2000 Bureau of Labor Statistics price indexes are ac-
cepted for use by department stores employing the retail
inventory and last-in, first-out inventory methods for valu-
ing inventories for tax years ended on, or with reference
to, May 31, 2000.
EMPLOYMENT TAX
Page 117.
Railroad retirement; rate determination; quarterly.
The Railroad Retirement Board has determined that the
rate of tax imposed by section 3221 of the Code shall be
26 1/2 cents for the quarter beginning July 1, 2000.
TAX CONVENTIONS
Announcement 2000–59, page 120.
The United States recently exchanged instruments of ratifi-
cation for a new income tax treaty with Denmark. This an-
nouncement provides supplemental tables of withholding tax
rates and exempt personal service income for Publication
515, Withholding of Tax on Nonresident Aliens and Foreign
Corporations,and Publication 901, U.S. Tax Treaties.
ADMINISTRATIVE
Notice 2000–35, page 118.
Letter rulings, determination letters, information let-
ters, and technical advice issued by the Office of
Chief Counsel. This notice provides that the current proce-
dures for requesting letter rulings, determination letters, in-
formation letters, and technical advice on issues under the
jurisdiction of the Office of Chief Counsel continue to apply
even though offices and titles may have changed due to the
reorganization of the Office of Chief Counsel.
Notice 2000–37, page 118.
Solicitation of comments on possible revisions to
published guidance on charitable remainder trusts.
This notice invites suggestions for updating the charitable
remainder annuity trust and unitrust sample forms and
provisions previously published by the Service.
Internal Revenue
bbuulllleettiinn
Bulletin No. 2000–29
July 17, 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.

July 17, 20002000–29 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.

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2000–29 I.R.B.July 17, 2000

July 17, 20001162000–29 I.R.B.
Section 472.—Last-in, First-out
Inventories
26 CFR 1.472–1: Last-in, first-out inventories.
LIFO; price indexes; department
stores.The May 2000 Bureau of Labor
Statistics price indexes are accepted for
use by department stores employing the
retail inventory and last-in, first-out in-
ventory methods for valuing inventories
for tax years ended on, or with reference
to, May 31, 2000.
Rev. Rul. 2000–34
The following Department Store Inven-
tory Price Indexes for May 2000 were issued
by the Bureau of Labor Statistics. The in-
dexes are accepted by the Internal Revenue
Service, under § 1.472–1(k) of the Income
Tax Regulations and Rev. Proc. 86–46,
1986–2 C.B. 739, for appropriate application
to inventories of department stores employ-
ing the retail inventory and last-in, first-out
inventory methods for tax years ended on, or
with reference to, May 31, 2000.
The Department Store Inventory Price
Indexes are prepared on a national basis
and include (a) 23 major groups of depart-
ments, (b) three special combinations of
the major groups - soft goods, durable
goods, and miscellaneous goods, and (c) a
store total, which covers all departments,
including some not listed separately, ex-
cept for the following: candy, food,
liquor, tobacco, and contract departments.
Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
BUREAU OF LABOR STATISTICS, DEPARTMENT STORE
INVENTORY PRICE INDEXES BY DEPARTMENT GROUPS
(January 1941 = 100, unless otherwise noted)
Percent Change
GroupsMayMayfrom May 1999
19992000to May 2000
1
1.Piece Goods - - - - - - - - - - - - - - - - - - - - - - - - - - - -547.0501.7-8.3
2.Domestics and Draperies - - - - - - - - - - - - - - - - - - -631.1620.4-1.7
3.Women’s and Children’s Shoes - - - - - - - - - - - - - - -658.7642.2-2.5
4.Men’s Shoes - - - - - - - - - - - - - - - - - - - - - - - - - - -885.6923.14.2
5.Infants’ Wear - - - - - - - - - - - - - - - - - - - - - - - - - - -613.3641.04.5
6.Women’s Underwear - - - - - - - - - - - - - - - - - - - - - -570.0573.40.6
7.Women’s Hosiery - - - - - - - - - - - - - - - - - - - - - - - -323.1335.1 3.7
8.Women’s and Girls’ Accessories - - - - - - - - - - - - - - -561.3543.4-3.2
9.Women’s Outerwear and Girls’ Wear - - - - - - - - - - -406.4401.5-1.2
10.Men’s Clothing - - - - - - - - - - - - - - - - - - - - - - - - - -632.1623.7-1.3
11.Men’s Furnishings - - - - - - - - - - - - - - - - - - - - - - - -646.3636.3-1.5
12.Boys’ Clothing and Furnishings - - - - - - - - - - - - - - -491.5502.5 2.2
13.Jewelry - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -977.7943.4-3.5
14.Notions - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -743.6775.94.3
15.Toilet Articles and Drugs - - - - - - - - - - - - - - - - - - -957.9971.11.4
16.Furniture and Bedding - - - - - - - - - - - - - - - - - - - - -686.8672.5-2.1
17.Floor Coverings - - - - - - - - - - - - - - - - - - - - - - - - -602.4608.61.0
18.Housewares - - - - - - - - - - - - - - - - - - - - - - - - - - - -794.6779.4-1.9
19.Major Appliances - - - - - - - - - - - - - - - - - - - - - - - -234.0233.7-0.1
20.Radio and Television - - - - - - - - - - - - - - - - - - - - - -66.860.1-10.0
21.Recreation and Education
2
- - - - - - - - - - - - - - - - - -99.393.9-5.4
22.Home Improvements
2
- - - - - - - - - - - - - - - - - - - - -128.1128.50.3
23.Auto Accessories
2
- - - - - - - - - - - - - - - - - - - - - - - -106.8106.5-0.3
Groups 1 - 15: Soft Goods - - - - - - - - - - - - - - - - - - - - - -609.8604.5-0.9
Groups 16 - 20: Durable Goods - - - - - - - - - - - - - - - - - - -450.8438.3-2.8
Groups 21 - 23: Misc. Goods
2 - - - - - - - - - - - - - - - - - - - - - - - - - - -
104.6100.9-3.5
Store Total
3
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - -551.0542.5-1.5
1 Absence of a minus sign before the percentage change in this column signifies a price increase.
2 Indexes on a January 1986=100 base.
3 The store total index covers all departments, including some not listed separately, except for the following: candy, food, liquor, tobacco, and contract departments.

2000–29 I.R.B.117July 17, 2000
DRAFTING INFORMATION
The principal author of this revenue
ruling is Alan J. Tomsic of the Office of
Assistant Chief Counsel (Income Tax and
Accounting). For further information re-
garding this revenue ruling, contact Mr.
Tomsic on (202) 622-4970 (not a toll-free
call).
Section 3221.—Rate of Tax
Determination of Quarterly Rate
of Excise Tax for Railroad
Retirement Supplemental
Annuity Program
In accordance with directions in Sec-
tion 3221(c) of the Railroad Retirement
Tax Act (26 U.S.C., Section 3221(c)), the
Railroad Retirement Board has deter-
mined that the excise tax imposed by such
Section 3221(c) on every employer, with
respect to having individuals in his em-
ploy, for each work-hour for which com-
pensation is paid by such employer for
services rendered to him during the quar-
ter beginning July 1, 2000, shall be at the
rate of 26 1/2 cents.
In accordance with directions in Sec-
tion 15(a) of the Railroad Retirement Act
of 1974, the Railroad Retirement Board
has determined that for the quarter begin-
ning July 1, 2000, 37.7 percent of the
taxes collected under Sections 3211(b)
and 3221(c) of the Railroad Retirement
Tax Act shall be credited to the Railroad
Retirement Account and 62.3 percent of
the taxes collected under such Sections
3211(b) and 3221(c) plus 100 percent of
the taxes collected under Section 3221(d)
of the Railroad Retirement Tax Act shall
be credited to the Railroad Retirement
Supplemental Account.
Dated June 1, 2000.
By Authority of the Board.
Beatrice Ezerski,
Secretary to the Board.
(Filed by the Office of the Federal Register on June
8, 2000, 8:45 a.m., and published in the issue of the
Federal Register for June 9, 2000, 65 F.R. 36747)

July 17, 20001182000–29 I.R.B.
Letter Ruling and Technical
Advice Procedures—Effect of
Reorganization
Notice 2000–35
This Notice advises the public that the
procedures in Rev. Proc. 2000–1, Rev.
Proc. 2000–2, Rev. Proc. 2000–3, and
Rev. Proc. 2000–7 for issuing letter rul-
ings, determination letters, and informa-
tion letters, and for furnishing technical
advice, continue to apply to issues under
the jurisdiction of the Office of Chief
Counsel even though the offices and ti-
tles in these revenue procedures may
have changed as a result of the reorgani-
zation of the Office of Chief Counsel of
the Internal Revenue Service.
Taxpayers should continue to send re-
quests for letter rulings or pre-submis-
sion conferences on issues under the ju-
risdiction of the Office of Chief Counsel
to the appropriate address stated in sec-
tion 8.03(1) of Rev. Proc. 2000–1. Tax-
payers may continue to address these re-
quests to the associate chief counsel
offices listed in section 8.03(1) even
though some of these offices have
changed names or some of the duties of
the offices have been re-assigned. We
will forward the requests to the appro-
priate office. Taxpayers that are re-
questing a pre-submission conference by
telephone should continue to call the
telephone numbers listed in section
11.07(1) of Rev. Proc. 2000–1. If the ju-
risdiction of the issue has been assigned
to another office, we will forward your
call to the appropriate office.
Also, district or appeals offices will
continue to send requests for technical
advice on issues under the jurisdiction
of the Office of Chief Counsel to the ap-
propriate address listed in section 9.03
of Rev. Proc. 2000–2.
The principal author of this notice is
Kathleen Reed of the Office of Assistant
Chief Counsel (Passthroughs & Special
Industries). For further information re-
garding this notice, contact Ms. Reed at
(202) 622-3110 (not a toll-free call).
Revision of Charitable
Remainder Trust Sample Forms
Notice 2000–37
PURPOSE
This notice invites suggestions from
the public for updating the charitable re-
mainder annuity trust and unitrust sample
forms and provisions previously pub-
lished by the Internal Revenue Service.
BACKGROUND
If interests in the same property are
transferred for both charitable and non-
charitable purposes, the charitable interest
will qualify for the charitable deduction
for federal income, gift, and estate tax
purposes only if the interest is in a certain
prescribed form. If the charitable interest
is a remainder interest, §§ 170, 2522, and
2055 of the Internal Revenue Code gener-
ally require that the charitable interest be
in the form of a charitable remainder an-
nuity trust (CRAT) described in
§ 664(d)(1), a charitable remainder uni-
trust (CRUT) described in § 664(d)(2)
and (3), or a pooled income fund de-
scribed in § 642(c)(5).
A CRAT is a trust that pays a sum cer-
tain to one or more beneficiaries (at least
one of whom is noncharitable), for a spec-
ified term of years, or for the life or lives
of named individuals. On termination of
these payments, the remainder interest in
the trust passes to or for the benefit of
charity. A CRUT is a trust that pays a uni-
trust amount to one or more beneficiaries
(at least one of whom is noncharitable),
with the remainder interest passing to or
for the benefit of charity. The unitrust
amount can be calculated under one of
three methods. Under the first method,
the unitrust amount is a fixed percentage
of the net fair market value of the trust as-
sets valued annually (fixed percentage
method). Under the second method, the
unitrust amount is the lesser of a fixed
percentage of the net fair market value of
the trust assets valued annually or the an-
nual net income of the trust (net income
method). Under the third method, the
unitrust amount is the amount determined
under the net income method, but in any
year where the trust income exceeds the
fixed percentage amount, the excess trust
income is paid to make up for any short-
fall in payments in prior years when the
trust income was less than the fixed per-
centage amount (net income with make-
up method).
The Service has issued a series of rev-
enue procedures providing sample forms
for one and two life inter vivos and testa-
mentary CRATs and CRUTs. Rev. Proc.
89–20, 1989–1 C.B. 841; Rev. Proc. 89–21,
1989–1 C.B. 842; Rev. Proc. 90–30,
1990–1 C.B. 534; Rev. Proc. 90–31,
1990–1 C.B. 539; Rev. Proc. 90–32,
1990–1 C.B. 546. In addition, Rev. Rul.
72–395, 1972–2 C.B. 340, and later clarifi-
cations by Rev. Rul. 80–123, 1980–1 C.B.
205, Rev. Rul. 82–165, 1982–2 C.B. 117,
and Rev. Rul. 88–81, 1988–2 C.B. 127,
provide substantive rules and sample provi-
sions for CRATs and CRUTs.
Since the publication of this guidance,
there have been several changes to the
statutory and regulatory provisions gov-
erning CRATs and CRUTs. For exam-
ple, § 1089 of the Taxpayer Relief Act of
1997 (the 1997 Act), 1997–4 (Vol. 1)
C.B. 1, amended § 664(d)(1)(A) and
(d)(2)(A) to limit the annuity or unitrust
amount to 50% of the fair market value
of the trust assets. In addition, § 1089 of
the 1997 Act added § 664(d)(1)(D) and
(d)(2)(D) to require that the actuarial
value of the charitable remainder interest
be at least 10% of the initial net fair mar-
ket value of the property transferred to
the trust.
Under recently promulgated regulations,
the governing instrument of a net income or
net income with make-up CRUT may pro-
vide that the CRUT can convert to the fixed
percentage method for calculating the uni-
trust amount under certain circumstances.
See§ 1.664–3(a)(1)(i)(c) of the Income Tax
Regulations. The recently promulgated
regulations also impose new rules for pay-
ment of the annuity or unitrust amount after
the close of the taxable year in which the
payment is due. See§ 1.664–2(a)(1)(i)(a)
and (b) and § 1.664–3(a)(1)(i)(g) and (h).
The regulations, as amended, provide
that the proceeds from the sale of the as-
sets of a net income or net income with
make-up CRUT, at least to the extent of
the fair market value of the assets when
contributed to the trust, must be allocated
Part III. Administrative, Procedural, and Miscellaneous

2000–29 I.R.B.119July 17, 2000
to trust principal. However, the govern-
ing instrument, if permitted under applic-
able local law, may allow the allocation of
post-contribution capital gain to trust in-
come. See§ 1.664–3(a)(1)(i)(b)(4).
REQUEST FOR PUBLIC COMMENT
The Internal Revenue Service and the
Treasury Department intend to revise the
aforementioned published guidance to re-
flect the changes in the statutory and reg-
ulatory provisions governing CRATs and
CRUTs. The current sample forms con-
tain self-contained trust documents that
address different factual situations. The
Service and Treasury are considering
whether the revised forms should be more
generic with optional provisions to ad-
dress the different situations. Comments
are invited on possible revisions to the
sample forms and trust provisions, includ-
ing comments on the type of format that
would be most useful.
Taxpayers may submit comments in
writing to:
Internal Revenue Service
Attn: CC:DOM:CORP:R (Notice
2000–37, Room 5226)
PO Box 7604
Ben Franklin Station
Washington, DC 20044
or hand delivered between the hours of
8:00 a.m. and 5:00 p.m. to:
Courier’s Desk
Internal Revenue Service
Attn: CC:DOM:CORP:R (Notice
2000–37, Room 5226)
1111 Constitution Ave., NW
Washington, DC 20224
Alternatively, taxpayers may submit com-
ments electronically at:
sharon.y.horn@M1.IRSCounsel.treas.gov
Comments and suggestions should be re-
ceived by December 1, 2000. All com-
ments and suggestions submitted will be
available for public inspection and copying.
DRAFTING INFORMATION
The principal author of this notice is
Caroline Watson of the Office of the As-
sistant Chief Counsel (Passthroughs and
Special Industries). For further informa-
tion regarding this notice, contact Caro-
line Watson or George Masnik at (202)
622-3090 (not a toll-free call).

July 17, 20001202000–29 I.R.B.
Changes to Publications 515
and 901
Announcement 2000–59
Changes apply to Tables 1 and 2 in
Publication 515, Withholding of Tax on
Nonresident Aliens and Foreign Corpora-
tions (For Withholding in 2000), and in
Publication 901, U.S. Tax Treaties. These
changes are needed to reflect the new in-
come tax treaty with Denmark. The provi-
sions for taxes withheld at source are ef-
fective for amounts paid or credited on or
after May 1, 2000. For other taxes, the
provisions are effective for tax years be-
ginning on or after January 1, 2001.
A person entitled to benefits under the
previous treaty with Denmark, can elect
to have that treaty apply in its entirety for
one year following the date the new treaty
would otherwise apply.
Part IV. Items of General Interest

2000–29 I.R.B.121July 17, 2000

July 17, 2000i2000–29 I.R.B.
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 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.
U.S.C.—United States Code.
X—Corporation.
Y—Corporation.
Z—Corporation.
Definition of Terms

2000–29 I.R.B.iiJuly 17, 2000
Numerical Finding List
1
Bulletins 2000–27 and 2000–28
Announcements:
2000–57, 2000–28 I.R.B. 115
Court Decisions:
2068, 2000–28 I.R.B. 109
Notices:
2000–33, 2000–27 I.R.B. 97
Proposed Regulations:
REG–105316–98, 2000–27 I.R.B. 98
Railroad Retirement Quarterly Rate:
2000–28, I.R.B. 112
Revenue Procedures:
2000–28, 2000–27 I.R.B. 60
2000–29, 2000–28 I.R.B. 113
2000–30, 2000–28 I.R.B. 113
Revenue Rulings:
2000–32, 2000–27 I.R.B. 1
Treasury Decisions:
8886, 2000–27 I.R.B. 3
8888, 2000–27 I.R.B. 3
1
A cumulative list of all revenue rulings, revenue
procedures, Treasury decisions, etc., published in
Internal Revenue Bulletins 2000–1 through 2000–26
is in Internal Revenue Bulletin 2000–27, dated July
3, 2000.

July 17, 2000iii2000–29 I.R.B.
Finding List of Current Actions on
Previously Published Items
1
Bulletins 2000–27 and 2000–28
Revenue Procedures:
99–18
Modified by
Rev. Proc. 2000–29, 2000–28 I.R.B. 113
99–34
Superseded by
Rev. Proc. 2000–28, 2000–27 I.R.B. 60
Treasury Decisions:
8883
Corrected by
Announcement 2000–57, 2000–28 I.R.B. 115
1
A cumulative list of current actions on previously
published items in Internal Revenue Bulletins
2000–1 through 2000–26 is in Internal Revenue
Bulletin 2000–27, dated July 3, 2000.

insert
missing
children
here
Ana’Maria
Tucker
2000–29 I.R.B.July 17, 2000

insert
missing
children
here
Jesus
De La Cruz
July 17, 20002000–29 I.R.B.

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