Internal Revenue Bulletin 2000-51 (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
T.D. 8908, page 585.
Final regulations under section 6103 of the Code relate to
additions to, and deletions from, the list of items of informa-
tion disclosed to the Bureau of the Census for use in certain
statistical programs.
REG–107279–00, page 590.
Proposed regulations under section 152 of the Code
would amend the definition of “authorized placement
agency” for the purposes of determining whether a child
placed for legal adoption in a taxpayer’s home is a depen-
dent of the taxpayer.
EMPLOYEE PLANS
Announcement 2000–99, page 591.
This announcement reminds sponsors of master and proto-
type (M&P) plans and practitioners who sponsor volume sub-
mitter specimen plans that the deadline for applying for
GUST opinion and advisory letters for their plans is
December 31, 2000.
GIFT TAX
Announcement 2000–100, page 591.
This document contains corrections to final regulations (T.D.
8899, 2000–38 I.R.B. 288) relating to the definition of a
qualified interest under section 2702 of the Code.
ADMINISTRATIVE
Delegation Order No. 5, page 587.
This delegation of authority lists the specific order of suc-
cession and designation to act as Commissioner of Internal
Revenue Service.
Delegation Order No. 264, page 587.
This delegation of authority relates to the authority to offer
and accept settlement offers and to execute closing agree-
ments made under the Targeted Jobs Tax Credit initiative.
Notice 2000–62, page 587.
Returns relating to payments of qualified tuition and
related expenses, and to payments of interest on edu-
cation loans.Eligible educational institutions and certain
persons who receive payments of student loan interest may
continue to report the same information under section
6050S of the Code for the year 2001 as required for the
years 1998, 1999, and 2000. Notices 97–73, 98–7,
98–46, 98–54, 98–59, and 99–37 modified.
Notice 2000–63, page 588.
Guidance Priority List.Public comments are requested
about items that should be included in the Guidance Priority
List for 2001. All comments should be submitted by January
16, 2001.
Notice 2000–64, page 589.
This notice discusses and requests public comments with
respect to section 7216 of the Code in the context of loans
associated with electronic filing, such as balance due and
refund anticipation loans.
Internal Revenue
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Bulletin No. 2000–51
December 18, 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.

December 18, 20002000–51 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.

Section 6103.—Confidentiality
and Disclosure of Returns and
Return Information
26 CFR 301.6103(j)(1)–1: Disclosures of return
information to officers and employees of the
Department of Commerce for certain statistical
purposes and related activities.
T.D. 8908
DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 301
Disclosure of Return Information
to the Bureau of the Census
AGENCY: Internal Revenue Service
(IRS), Treasury.
ACTION: Final regulations.
SUMMARY: This document contains
final regulations relating to additions to,
and deletions from, the list of items of in-
formation disclosed to the Bureau of the
Census for use in certain statistical pro-
grams. These regulations reflect agree-
ment between the IRS and the Bureau of
the Census as to items of business tax in-
formation needed to more effectively
meet the Bureau of the Census’ program
objectives with respect to existing eco-
nomic programs.
DATES:Effective Date: These regula-
tions are effective on November 30, 2000.
Applicability Date: For the date of ap-
plicability, see §301.6103(j)(1)-1(e).
FOR FURTHER INFORMATION CON-
TACT: Stuart Murray, (202) 622-4570
(not a toll-free number).
SUPPLEMENTARY INFORMATION:
Background
On January 25, 1999, a temporary reg-
ulation (T.D. 8811, 1999–1 C.B. 680) re-
lating to disclosure of return information
to the Bureau of the Census was pub-
lished in the Federal Register(64 F.R.
3631). A notice of proposed rulemaking
(REG-121806-97, 1999–1 C.B. 707)
cross-referencing the temporary regula-
tions was published in the Federal Regis-
terfor the same day (64 F.R. 3669). No
public hearing was requested or held. No
written or electronic comments respond-
ing to the notice of proposed rulemaking
were received. Accordingly, the proposed
regulations are adopted as revised by this
Treasury decision, and the corresponding
temporary regulations are removed.
The regulations proposed by REG-
121806-97 are adopted by this Treasury
decision without revision and are dis-
cussed below.
Explanation of Provisions
Under section 6103(j)(1) of the Internal
Revenue Code, upon written request from
the Secretary of Commerce, the Secretary
is to furnish to the Bureau of the Census
(Bureau) tax return information that is
prescribed by Treasury regulations for the
purpose of, but only to the extent neces-
sary in, structuring censuses and national
economic accounts and conducting re-
lated statistical activities authorized by
law. Section 301.6103(j)(1)-1 of the reg-
ulations provides an itemized description
of the return information authorized to be
disclosed for this purpose. Periodically,
the disclosure regulations are amended to
reflect the changing needs of the Bureau
for data for its statutorily authorized sta-
tistical activities.
The amendments adopted by this Trea-
sury decision authorize IRS personnel to
disclose additional items of return infor-
mation that have been requested by the
Secretary of Commerce, and to delete cer-
tain items of return information that are
enumerated in the regulations but that the
Secretary of Commerce has indicated are
no longer needed.
Special Analyses
It has been determined that this Trea-
sury decision is not a significant regula-
tory action as defined in Executive Order
12866. Therefore, a regulatory assess-
ment is not required. It also has been de-
termined that section 553(b) of the Ad-
ministrative Procedure Act (5 U.S.C.
chapter 5) does not apply to these regula-
tions, and because the regulations do not
impose a collection of information on
small entities, the Regulatory Flexibility
Act (5 U.S.C. chapter 6) does not apply.
Pursuant to section 7805(f) of the Internal
Revenue Code, the notice of proposed
rulemaking preceding these regulations
was submitted to the Chief Counsel for
Advocacy of the Small Business Admin-
istration for comment on their impact on
small business.
Drafting Information
The principal author of these regula-
tions is Jamie Bernstein of the Office of
Associate Chief Counsel, Procedure &
Administration (Disclosure & Privacy
Law Division). However, other personnel
from the IRS and Treasury Department
participated in their development.
* * * * *
Adoption of Amendments to the
Regulations
Accordingly, 26 CFR Part 301 is
amended as follows:
PART 301—PROCEDURE AND
ADMINISTRATION
Paragraph 1. The authority citation for
part 301 is amended in part by removing
the entry for Section 301.6103(j)(1)-1T
and adding an entry in numerical order to
read as follows:
Authority: 26 U.S.C. 7805 * * *
Section 301.6103(j)(1)-1 also issued
under 26 U.S.C. 6103(j)(1);* * *
Par. 2. Section 301.6103(j)(1)-1 is
amended by:
1. Revising paragraphs (b)(3) and
(b)(6)(i)(A).
2. Adding paragraphs (b)(6)(iii) and
(e).
The revisions and addition read as fol-
lows:
§301.6103(j)(1)-1 Disclosures of return
information to officers and employees of
the Department of Commerce for certain
statistical purposes and related activities.
* * * * *
(b) * * *
(3) Officers or employees of the Inter-
nal Revenue Service will disclose the fol-
lowing business related return informa-
tion reflected on the return of a taxpayer
to officers and employees of the Bureau
of the Census for purposes of, but only to
the extent necessary in, conducting and
preparing, as authorized by chapter 5 of
2000–51 I.R.B.585December 18, 2000
Part I. Rulings and Decisions Under the Internal Revenue Code of 1986

December 18, 20005862000–51 I.R.B.
title 13, United States Code, demographic
and economic statistics programs, cen-
suses, and surveys. The “return of a tax-
payer” includes, but is not limited to,
Form 941; Form 990 series; Form 1040
series and Schedules C and SE; Form
1065 and all attending schedules and
Form 8825; Form 1120 series and all at-
tending schedules and Form 8825; Form
851; Form 1096; and other business re-
turns, schedules and forms that the Inter-
nal Revenue Service may issue—
(i) Taxpayer identity information (as
defined in section 6103(b)(6)) including
parent corporation, shareholder, partner,
and employer identity information;
(ii) Gross income, profits, or receipts;
(iii) Returns and allowances;
(iv) Cost of labor, salaries, and wages;
(v) Total expenses or deductions;
(vi) Total assets;
(vii) Beginning- and end-of-year in-
ventory;
(viii) Royalty income;
(ix) Interest income, including portfo-
lio interest;
(x) Rental income, including gross
rents;
(xi) Tax-exempt interest income;
(xii) Net gain from sales of business
property;
(xiii) Other income;
(xiv) Total income;
(xv) Percentage of stock owned by
each shareholder;
(xvi) Percentage of capital ownership
of each partner;
(xvii) End-of-year code;
(xviii) Months actively operated;
(xix) Principal industrial activity code,
including the business description;
(xx) Total number of documents and
the total amount reported on the Form
1096 transmitting Forms 1099-MISC;
(xxi) Form 941 indicator and business
address on Schedule C; and
(xxii) Consolidated return indicator.
* * * * *
(6)(i) * * *
(A) From the business master files of
the Internal Revenue Service—
(1) Taxpayer identity information (as
defined in section 6103(b)(6)), including
parent corporation identity information;
(2) Document code;
(3) District office code;
(4) Consolidated return and final return
indicators;
(5) Principal industrial activity code;
(6) Partial year indicator;
(7) Annual accounting period;
(8) Gross receipts less returns and al-
lowances; and
(9) Total assets.
* * * * *
(iii) Information from an employment
tax return disclosed pursuant to para-
graphs (b)(2)(iii)(A), (B), (D), (I) and (J)
of this section may be used by officers
and employees of the Bureau of the Cen-
sus for the purpose described in and sub-
ject to the limitations of this paragraph
(b)(6).
* * * * *
(e) Effective date. This section is ap-
plicable to the Bureau of the Census on
November 30, 2000.
§301.6103(j)(1) - 1T [Removed]
Par. 3. Section 301.6103(j)(1)-1T is re-
moved.
Robert E. Wenzel,
Deputy Commissioner
of Internal Revenue.
Approved November 21, 2000.
Jonathan Talisman,
Acting Assistant Secretary
of the Treasury.
(Filed by the Office of the Federal Register on No-
vember 22, 2000, 8:45 a.m., and published in the
issue of the Federal Register for November 30, 2000,
65 F.R. 71256)

Delegation Order No. 5 (Rev. 18)
Delegation of Authority
AGENCY: Internal Revenue Service
(IRS), Treasury.
ACTION: Delegation of authority.
SUMMARY: The specific order of suc-
cession and designation to act as Com-
missioner of Internal Revenue Service.
The text of the delegation order appears
below.
FOR FURTHER INFORMATION CON-
TACT: Joann L. Buck, Chief of Staff,
Room 3310, 1111 Constitution Avenue,
NW., Washington, DC 20037, (202) 622-
1320 (not a toll-free call).
EFFECTIVE DATE: October 2, 2000.
Order of Succession and Designation
To Act as Commissioner of Internal
Revenue
Authority: To act as and to perform the
functions of the Commissioner of Internal
Revenue in the event of an enemy attack
on the United States, the disability of the
Commissioner, his/her absence from the
main Treasury relocation Site, or if there
is a vacancy in the office, thus insuring
the continuity of the functions of the of-
fice.
Delegated to: The following officials in
the specific sequence listed:
Deputy Commissioner
Assistant Deputy Commissioner
(Operations)
Assistant Deputy Commissioner
(Modernization)
Chief, Communications and Liaison
Commissioner, Small Business/
Self-Employed Division
Commissioner, Wage and Investment
Division
Commissioner, Tax Exempt/Government
Entities Division
Commissioner, Large/Mid-Size Business
Division
Deputy Commissioner, Small Business/
Self-Employed Division
Deputy Commissioner, Wage and
Investment Division
Deputy Commissioner, Tax Exempt/
Government Entities Division
Deputy Commissioner, Large/Mid-Size
Business Division
Chief, Agency-Wide Shared Services
Chief, Appeals
Chief, Criminal Investigation
Chief Information Officer
Redelegation: In the absence of these offi-
cials, the first available Compliance Director.
Sources of Authority: Treasury Order
150-10, Treasury Order 150-25.
This Order supersedes Delegation
Order No. 5 (Rev. 17), effective October
15, 1999.
Dated October 4, 2000.
Charles O. Rossotti,
Commissioner of Internal Revenue.
(Filed by the Office of the Federal Register on No-
vember 6, 2000, 8:45 a.m., and published in the
issue of the Federal Register for November 7, 2000,
65 F.R. 66802)
Delegation Order No. 264
Delegation of Authority
AGENCY: Internal Revenue Service
(IRS), Treasury.
ACTION: Delegation of authority.
SUMMARY: Authority to Offer and Ac-
cept Settlement Offers and to Execute
Closing Agreements Made under the Tar-
geted Jobs Tax Credit Initiative.
FOR FURTHER INFORMATION CON-
TACT: Robert Wheeler, Health and Welfare
Branch, Office of Division Counsel/Associ-
ate Chief Counsel (Tax-Exempt and Gov-
ernment Entities), CC:TEGE:EB:HW,
Room 5203, 1111 Constitution Avenue,
NW., Washington, DC 20224, (202) 622-
6060 (not a toll-free call).
EFFECTIVE DATE: September 15, 2000.
Authority To Offer and Accept
Settlement Offers and To Execute
Closing Agreements Made Under the
Targeted Jobs Tax Credit Initiative
Authority: In cases under their jurisdic-
tion, to accept or make settlement offers
and to execute closing agreements to ef-
fect such settlement offers, regardless of
liability sought to be compromised, made
under Announcement 2000-58, subject to
the prior written review and approval by
the Retail Industry Technical Advisor (or
his or her designee).
Delegated to: Examination Branch
Chiefs in the District offices and Territory
Managers in Large and Mid-Sized Busi-
ness and Small Business/Self-Employed
divisions.
Redelegation: This authority may not
be redelegated.
Sources of Authority: Treasury Order
Nos. 150-07, 150-09, and 150-10 and the
authority contained in IRC 7121 to offer
and accept written settlement offers and
execute closing agreements, relating to
federal tax matters that are the subject of
Announcement 2000-58, Targeted Jobs
Tax Credit Settlement Initiative, 2000-30
I.R.B. 135 (July 24, 2000).
Ratification: To the extent that author-
ity previously exercised consistent with
this Order may require ratification, it is
hereby approved and ratified.
Dated October 5, 2000.
Stuart L. Brown,
Chief Counsel.
Dated October 16, 2000.
Robert E. Wenzel,
Deputy Commissioner
of Internal Revenue.
(Filed by the Office of the Federal Register on No-
vember 6, 2000, 8:45 a.m., and published in the
issue of the Federal Register for November 7, 2000,
65 F.R. 66802)
Returns Relating to Payments of
Qualified Tuition and Related
Expenses, and to Payments of
Interest on Education Loans
Notice 2000-62
PURPOSE
This notice announces that eligible ed-
ucational institutions and certain persons
who receive payments of student loan in-
terest may continue to report the same in-
formation under § 6050S of the Internal
Revenue Code for the year 2001 as re-
quired for the years 1998, 1999, and
2000.
2000–51 I.R.B.587December 18, 2000
Part III. Administrative, Procedural, and Miscellaneous

December 18, 20005882000–51 I.R.B.
BACKGROUND
Section 6050S requires eligible educa-
tional institutions (“institutions”) to file
information returns with the Internal Rev-
enue Service to assist taxpayers and the
Service in determining the Hope Scholar-
ship Credit and the Lifetime Learning
Credit that taxpayers may claim under
§ 25A. Section 6050S also requires insti-
tutions to furnish a corresponding state-
ment to each individual named on the in-
formation return showing the information
that is reported to the Service. The spe-
cific information reporting requirements
applicable to eligible educational institu-
tions for the years 1998, 1999, and 2000
are described in Notice 97-73, 1997-2
C.B. 335 (as modified by Notice 98-46,
1998-36 I.R.B. 21; Notice 98-59, 1998-
49 I.R.B. 16; and Notice 99-37, 1999-30
I.R.B. 124).
In addition, § 6050S requires certain
persons who receive payments of interest
on one or more qualified education loans,
as defined in § 221(e)(1), (“payees”) to
file information returns with the Service to
assist taxpayers and the Service in deter-
mining the amount of student loan interest
that taxpayers may deduct under § 221.
Section 6050S also requires payees to fur-
nish a corresponding statement to each in-
dividual named on the information return
showing the information that is reported to
the Service. The specific information re-
porting requirements applicable to payees
for the years 1998, 1999, and 2000 are de-
scribed in Notice 98-7, 1998–1 C.B. 339
(as modified by Notice 98-54, 1998-46
I.R.B. 25; and Notice 99-37).
The legislative history to § 6050S re-
flects that Congress intended that no addi-
tional reporting (i.e., beyond the reporting
currently required in Notice 97-73) would
be required of institutions until final regu-
lations are issued under § 6050S. In ad-
dition, Congress intended that the final
regulations would have an effective date
that gives institutions sufficient time to
implement additional required reporting.
SeeH.R. Conf. Rep. No. 599, 105th
Cong., 2d Sess., at 321-322 (1998).
DISCUSSION
On June 16, 2000, the Treasury De-
partment and the Service issued proposed
regulations under § 6050S. See65 Fed-
eral Register 37728. The regulations pro-
pose reporting under § 6050S beyond
that required in Notice 97-73 (as modi-
fied) and Notice 98-7 (as modified). The
regulations are proposed to be applicable
for information returns required to be
filed, and statements required to be fur-
nished, after December 31, 2001. The
Treasury Department and the Service ex-
pect to finalize the proposed regulations
in the year 2001.
The Service has received numerous
comments on the proposed regulations
under § 6050S. Several commentators in-
dicated that the proposed applicability
date does not provide sufficient lead time
for institutions and payees to comply with
the additional reporting requirements. In
light of these comments, and consistent
with the intent of Congress that final reg-
ulations provide sufficient time to imple-
ment additional reporting required under
§ 6050S, the Treasury Department and the
Service have decided that institutions and
payees should be allowed to satisfy the
information reporting requirements for
the year 2001 in the same manner as de-
scribed in Notice 97-73 (as modified) and
Notice 98-7 (as modified).
Accordingly, for the year 2001, eligible
educational institutions will be required
to file Forms 1098-T, “Tuition Payments
Statement,” that include the same infor-
mation required by Notice 97-73 (as mod-
ified). Similarly, for the year 2001, pay-
ees will be required to file Forms 1098-E,
“Student Loan Interest Statement,” that
include the same information required by
Notice 98-7 (as modified). Forms 1098-T
and Forms 1098-E for the year 2001 must
be filed with the Service by February 28,
2002, if filed on paper or by magnetic
media, or by April 1, 2002, if filed elec-
tronically. In addition, for the year 2001,
institutions and payees must furnish state-
ments containing the same information as
Forms 1098-T and Forms 1098-E that
will be filed with the Service to the indi-
viduals named on the information returns
on or before January 31, 2002.
Although such reporting is not re-
quired, the Treasury Department and the
Service encourage institutions and payees
that are able to do so to report the addi-
tional information described in the pro-
posed regulations for the year 2001, in
order to assist taxpayers in calculating
any credit allowable under § 25A and any
deduction allowable under § 221.
Consistent with Notice 97-73 (as modi-
fied) and Notice 98-7 (as modified) and
§ 6050S, no penalties will be imposed
under § 6721 or § 6722 prior to the is-
suance of final regulations for any failure
to file correct information returns or to
furnish correct statements required under
§ 6050S for the year 2001. Even after
final regulations are issued, no penalties
will be imposed under § 6721 or § 6722
for failure to file correct information re-
turns or to furnish correct statements for
the year 2001 if the institution or payee
made a good faith effort to file informa-
tion returns and furnish statements in ac-
cordance with either this notice or the
proposed regulations.
EFFECT ON OTHER DOCUMENTS
Notice 97-73, Notice 98-7, Notice 98-
46, Notice 98-54, Notice 98-59, and No-
tice 99-37 are modified.
DRAFTING INFORMATION
The principal author of this notice is
Donna Welch of the Office of the Associ-
ate Chief Counsel (Procedure and Ad-
ministration), Administrative Provisions
and Judicial Practice Division. For fur-
ther information regarding this notice
contact her at (202) 622-4910 (not a toll-
free call).
Guidance Priority List for 2001;
Comments Requested
Notice 2000-63
The Department of Treasury and Inter-
nal Revenue Service request public com-
ment about items that should be included
in the Guidance Priority List for 2001.
IRS and Treasury’s Office of Tax Pol-
icy use the Guidance Priority List (GPL)
each year to identify and prioritize the tax
issues that should be addressed through
regulations, rulings, and other published
administrative guidance. Public input is
invited as part of the process of formulat-
ing the GPL to ensure that the agency’s
resources focus on the guidance items
that are most important to taxpayers and
tax administration.
No particular format is required for
comments submitted in response to this
Notice. However, it will be helpful for

comments both to briefly describe the
item that is recommended for inclusion on
the GPL and to explain why there is a
need for guidance. In addition, comments
may present an analysis of how the issue
should be resolved.
Please submit all comments by January
16, 2001. Written comments should be
sent to:
Internal Revenue Service
Attn: CC:MSP:RU (Notice 2000-63)
Room 5228
P.O. Box 7604
Ben Franklin Station
Washington, D.C. 20044
or hand delivered between the hours of 8
a.m. and 5 p.m. to:
Courier’s Desk
Internal Revenue Service
Attn: CC:MSP:RU (Notice 2000-63)
Room 5228
1111 Constitution Avenue, N.W.
Washington, D.C. 20224
Alternatively, comments may be submit-
ted electronically via e-mail to the follow-
ing address:
Joel.S.Rutstein@m1.IRSCOUNSEL.
TREAS.GOV
All comments will be available for public
inspection and copying in their entirety.
For further information regarding this
notice, contact Joel Rutstein of the Office
of Special Counsel (Modernization and
Strategic Planning) at (202) 622-8472
(not a toll-free call).
Balance Due and Refund
Anticipation Loans Under
Section 7216
Notice 2000-64
The Internal Revenue Service has re-
ceived questions about the scope of sec-
tion 7216 of the Internal Revenue Code,
Treas. Reg. § 301.7216-3 and Rev. Proc.
2000-31, 2000-31 I.R.B. 146, in the con-
text of loans associated with electronic
filing, such as balance due and refund an-
ticipation loans.
The IRS is reviewing both Treas. Reg.
§ 301.7216-3 and Rev. Proc. 2000-31.
Until further guidance is issued, tax return
preparers who follow the rules for elec-
tronic filing set forth in Rev. Proc. 2000-31
and all publications and notices governing
the IRS e-fileProgram listed in section 5.01
of the Revenue Procedure, will be treated as
in compliance with I.R.C. § 7216.
The IRS requests comments on
whether and how Treas. Reg. § 301.7216-
3 and/or Rev. Proc. 2000-31 could more
clearly address the rules governing bal-
ance due and refund anticipation loans.
Comments should be addressed to the IRS
at 5000 Ellin Road, New Carrollton, MD
20706, Attn: Ms. Grace E. Davis,
W:E:IEF:CMMB, Room C4-368.
2000–51 I.R.B.589December 18, 2000

Notice of Proposed Rulemaking
Rules Relating to General
Definition of Dependent
REG–107279–00
AGENCY: Internal Revenue Service (IRS),
Treasury.
ACTION: Notice of proposed rulemaking.
SUMMARY: This document contains pro-
posed regulations that amend the definition
of “authorized placement agency” for pur-
poses of determining whether a child placed
for legal adoption in a taxpayer’s home is a
dependent of the taxpayer. A taxpayer who
has a child placed for legal adoption in his
or her home by an authorized placement
agency will be affected by these regulations.
DATES: Written or electronically gener-
ated comments and requests for a public
hearing must be received by February 28,
2001.
ADDRESSES: Send submissions to:
CC:M&SP:RU (REG-107279-00), room
5226, Internal Revenue Service, POB 7604,
Ben Franklin Station, Washington, DC
20044. Submissions may be hand delivered
Monday through Friday between the hours
of 8 a.m. and 5 p.m. to: CC:M&SP (REG-
107279-00), Courier’s Desk, Internal Rev-
enue Service, 1111 Constitution Avenue.,
NW., Washington, DC. Taxpayers may also
submit comments electronically via the in-
ternet by selecting the “Tax Regs” option on
the IRS Home Page, or by submitting com-
ments directly to the IRS internet site at
http://www.irs.ustreas.gov/tax_regs/regslist.
html. The IRS will publish the time and
date of any public hearing in the Federal
Register.
FOR FURTHER INFORMATION CON-
TACT: Concerning the regulations, Eliza-
beth Kaye, (202) 622-4910; concerning
submissions of comments and requests for a
public hearing, Guy Traynor, (202) 622-
7180 (not toll-free calls);
SUPPLEMENTARY INFORMATION:
Background and Explanation of
Provisions
This document contains proposed
amendments to §1.152-2(c)(2) of the In-
come Tax Regulations (26 CFR part 1) re-
lating to the general definition of a depen-
dent.
On October 12, 1999, the IRS pub-
lished final regulations under section
6109 regarding IRS adoption taxpayer
identification numbers (T.D. 8839,
1999–41 I.R.B. 498 [64 F.R. 51241]).
Those regulations provided, in part, that
in order for an adoption taxpayer identifi-
cation number (ATIN) to be assigned, a
child must be placed for adoption by an
“authorized placement agency” as defined
in §1.152-2(c)(2). Commentators ex-
pressed concern that because of this re-
quirement, ATINs are not available in the
case of independent adoptions as defined
by state law. In general, independent
adoptions take two forms. In one type,
the biological parent(s) uses an attorney
or other intermediary to place the child
with the adoptive parents. In other inde-
pendent adoptions, no intermediary is
necessary because the adoptive parents
and the biological parent(s) know one an-
other.
The proposed regulations amend the
definition of “authorized placement
agency” to provide that an authorized
placement agency is not limited to gov-
ernmental and private organizations au-
thorized by state law to place children for
legal adoption, but also includes biologi-
cal parents and other persons authorized
by state law to place children for legal
adoption.
These regulations are proposed to
apply for taxable years beginning after
December 31, 2000. Taxpayers may rely
on these proposed regulations for guid-
ance pending the issuance of the final reg-
ulations. If, and to the extent, future guid-
ance is more restrictive than the guidance
in the proposed regulations, the future
guidance will be applied without retroac-
tive effect.
Special Analyses
It has been determined that this notice
of proposed rulemaking is not a signifi-
cant regulatory action as defined in Exec-
utive Order 12866. Therefore, a regula-
tory assessment is not required. It has
also been determined that section 553(b)
of the Administrative Procedure Act (5
U.S.C. chapter 5) does not apply to these
regulations, and because these regulations
do not impose on small entities a collec-
tion of information requirement, the Reg-
ulatory Flexibility Act (5 U.S.C. Chapter
6) does not apply. Pursuant to section
7805(f) of the Internal Revenue Code,
this notice of proposed rulemaking will
be submitted to the Chief Counsel for Ad-
vocacy of the Small Business Administra-
tion for comment on its impact on small
business.
Comments and Requests for a Public
Hearing
Before these proposed regulations are
adopted as final regulations, considera-
tion will be given to any written and elec-
tronic comments that are submitted
timely to the IRS. The IRS and Treasury
specifically request comments on the clar-
ity of the proposed regulations and how it
can be made easier to understand. All
comments will be available for public in-
spection and copying. A public hearing
will be scheduled if requested by any per-
son who timely submits comments. If a
public hearing is scheduled, notice of the
date, time, and place for the public hear-
ing will be published in the Federal Reg-
ister.
Drafting Information
The principal author of these proposed
regulations is Elizabeth Kaye, Office of
Assistant Chief Counsel (Income Tax and
Accounting). However, other personnel
from the IRS and the Treasury Depart-
ment participated in the development of
the regulations.
* * * * *
Proposed Amendments to the
Regulations
Accordingly, 26 CFR part 1 is pro-
posed to be amended as follows:
PART 1—INCOME TAXES
Paragraph 1. The authority citation for
part 1 continues to read in part as follows:
Authority: 26 U.S.C. 7805 * * *
Par. 2. Section 1.152-2 is amended by
revising paragraph (c)(2) to read as fol-
lows:
December 18, 20005902000–51 I.R.B.
Part IV. Items of General Interest

2000–51 I.R.B.591December 18, 2000
§ 1.152-2 Rules relating to general
definition of dependent.
* * * * *
(c) * * *
(2) For any taxable year beginning after
December 31, 2000, a child who is a
member of an individual’s household will
be treated as a child of that individual by
blood if the child was placed with the in-
dividual by an authorized placement
agency for legal adoption pursuant to a
formal application filed by the individual
with the agency. For purposes of this
paragraph (c)(2), an authorized placement
agency is any agency that is authorized by
a State, the District of Columbia, a pos-
session of the United States, a foreign
country, or a political subdivision of any
of the foregoing to place children for
adoption. An authorized placement
agency also includes biological parents
and other persons authorized by state law
to place children for legal adoption.
* * * * *
Robert E. Wenzel,
Deputy Commissioner
of Internal Revenue.
(Filed by the Office of the Federal Register on No-
vember 29, 2000, 8:45 a.m., and published in the
issue of the Federal Register for November 30,
2000, 65 F.R. 71277)
Deadline for Submission of M&P
and Volume Submitter Specimen
Plans
Announcement 2000-99
The Internal Revenue Service reminds
sponsors of master and prototype
(M&P) plans and practitioners who
sponsor volume submitter specimen
plans that the deadline for applying for
GUST opinion and advisory letters for
their plans is December 31, 2000. This
deadline also applies to M&P sponsors
and volume submitter practitioners who
use mass submitter or lead specimen
plans. This deadline does not require
employers who have adopted or intend
to adopt M&P or volume submitter
specimen plans to take any action at this
time.
Most employers must amend their
tax-qualified retirement plans for new
law changes (which are described using
the acronym “GUST”) by the end of the
first plan year beginning in 2001 (2001
plan year). Thus, for calendar year
plans, this deadline for making GUST
plan amendments is December 31, 2001.
However, employers who have, as of the
end of the 2001 plan year, either adopted
or certified their intent to adopt an M&P
or volume submitter specimen plan may
be allowed more time to make their
GUST plan amendments. For these em-
ployers to be allowed the extra time, the
sponsors of the M&P and volume sub-
mitter specimen plans must apply for
GUST opinion or advisory letters by
December 31, 2000.
Some sponsors and practitioners use
an M&P “mass submitter plan” or a vol-
ume submitter “lead specimen plan” as
their own M&P or volume submitter
specimen plan. These sponsors and
practitioners also must apply for GUST
opinion or advisory letters by December
31, 2000, if they want to give their
clients extra time to make GUST plan
amendments. It does not matter that the
mass submitter plan or lead specimen
plan may not yet be approved.
Opinion letter applications for M&P
sponsors who use mass submitter plans
are filed by the mass submitter. Earlier
this year, the IRS mailed each mass sub-
mitter of record a list of those M&P
sponsors who previously adopted one of
the mass submitter’s plans. Mass sub-
mitters should use these lists to apply
for opinion letters for these sponsors’
plans by December 31, 2000. In other
cases, the mass submitter must file Form
4461-B on behalf of the M&P sponsor
by December 31, 2000.
Advisory letter applications for practi-
tioners who use lead specimen plans must
also be filed by December 31, 2000.
Sponsors of lead specimen plans should
refer to section 17.02 of Rev. Proc. 2000-
20, 2000-6 I.R.B. 553, for the procedures
governing these applications.
Employers who have not adopted an
M&P or volume submitter specimen plan
by the end of the 2001 plan year can nev-
ertheless get extra time to make their
GUST plan amendments. To get the extra
time, these employers must sign a certifi-
cation of intent to adopt an M&P or vol-
ume submitter specimen plan once the
IRS has approved the plan for GUST.
Both the employer and the M&P sponsor
or volume submitter practitioner must
sign the certification by the end of the
2001 plan year. Employers who do not
timely adopt, or certify their intent to
adopt, an M&P or volume submitter spec-
imen plan generally must adopt individu-
ally designed GUST plan amendments by
the end of the 2001 plan year.
More information about the GUST
deadlines and filing procedures can be
found in the following IRS procedures:
Rev. Proc. 2000-20 (2000–6 I.R.B. 553),
Rev. Proc. 2000-27 (2000-26 I.R.B.
1272), and Rev. Proc. 2000-6 (2000-1
I.R.B. 187).
Definition of a Qualified Interest
in a Grantor Retained Annuity
Trust and a Grantor Retained
Unitrust; Correction
Announcement 2000–100
AGENCY: Internal Revenue Service
(IRS), Treasury.
ACTION: Correction to final regulations.
SUMMARY: This document contains
corrections to final regulations that were
published in the Federal Registeron
Tuesday, September 5, 2000 (65 F.R.
53587), relating to the definition of a
qualified interest under section 2702 of
the Internal Revenue Code.
DATES: This correction is effective Sep-
tember 5, 2000.
FOR FURTHER INFORMATION CON-
TACT: James F. Hogan (202) 622-3090
(not a toll-free number).
SUPPLEMENTARY INFORMATION:
Background
The final regulations that are subject of
these corrections are under section 2702
of the Internal Revenue Code.
Need for Correction
As published, final regulations (T.D.
8899, 2000–38 I.R.B. 288) contain errors
that may prove to be misleading and are
in need of clarification.
Correction of Publication
Accordingly, the publication of the
final regulations (T.D. 8899), which were

the subject of FR Doc. 00-22544, is cor-
rected as follows:
§25.2702-3 [Corrected]
1. On page 53589, column 1,
§25.2702-3(b)(3), the paragraph heading
“Payment of annuity amount.” is cor-
rected to read “Period for payment of an-
nuity amount.”.
2. On page 53589, column 1,
§25.2702-3(b)(4), first sentence, the lan-
guage “An annuity amount payable based
on the anniversary date of the creation of
the trust must be paid by the anniversary
date.” is corrected to read “An annuity
amount payable based on the anniversary
date of the creation of the trust must be
paid no later than 105 days after the an-
niversary date.”.
3. On page 53589, column 2,
§25.2702-3(c)(3), the paragraph heading
“Payment of unitrust amount.” is cor-
rected to read “Period for payment of uni-
trust amount.”.
4. On page 53589, column 2,
§25.2702-3(c)(4), first sentence, “A uni-
trust amount payable based on the an-
niversary date of the creation of the trust
must be paid by the anniversary date.” is
corrected to read “A unitrust amount
payable based on the anniversary date of
the creation of the trust must be paid no
later than 105 days after the anniversary
date.”.
Cynthia E. Grigsby,
Chief, Regulations Unit,
Office of Special Counsel
(Modernization & Strategic Planning)
(Filed by the Office of the Federal Register on No-
vember 27, 2000, 8:45 a.m., and published in the
issue of the Federal Register for November 28,
2000, 65 F.R. 70791)
December 18, 20005922000–51 I.R.B.

2000–51 I.R.B.iDecember 18, 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 re-
state the substance and situation of a pre-
viously 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 Contributions 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

December 18, 2000ii2000–51 I.R.B.
Numerical Finding List
1
Bulletins 2000–27 through 2000–50
Announcements:
2000–57, 2000–28 I.R.B. 115
2000–58, 2000–30 I.R.B. 135
2000–59, 2000–29 I.R.B. 120
2000–60, 2000–31 I.R.B. 149
2000–61, 2000–30 I.R.B. 136
2000–62, 2000–30 I.R.B. 137
2000–63, 2000–31 I.R.B. 149
2000–64, 2000–31 I.R.B. 149
2000–65, 2000–31 I.R.B. 150
2000–66, 2000–32 I.R.B. 160
2000–67, 2000–32 I.R.B. 160
2000–68, 2000–32 I.R.B. 161
2000–69, 2000–33 I.R.B. 183
2000–70, 2000–34 I.R.B. 204
2000–71, 2000–44 I.R.B. 456
2000–72, 2000–35 I.R.B. 226
2000–73, 2000–35 I.R.B. 230
2000–74, 2000–35 I.R.B. 230
2000–75, 2000–37 I.R.B. 268
2000–76, 2000–36 I.R.B. 260
2000–77, 2000–36 I.R.B. 260
2000–78, 2000–43 I.R.B. 428
2000–79, 2000–39 I.R.B. 303
2000–80, 2000–40 I.R.B. 320
2000–81, 2000–41 I.R.B. 348
2000–82, 2000–42 I.R.B. 385
2000–83, 2000–41 I.R.B. 348
2000–84, 2000–42 I.R.B. 385
2000–85, 2000–43 I.R.B. 429
2000–86, 2000–44 I.R.B. 456
2000–87, 2000–44 I.R.B. 457
2000–88, 2000–44 I.R.B. 460
2000–89, 2000–45 I.R.B. 467
2000–90, 2000–47 I.R.B. 515
2000–91, 2000–46 I.R.B. 484
2000–92, 2000–46 I.R.B.486
2000–93, 2000–46 I.R.B.487
2000–94, 2000–47 I.R.B.515
2000–95, 2000–48 I.R.B.556
2000–96, 2000–48 I.R.B.556
2000–97, 2000–48 I.R.B.557
2000–98, 2000–50 I.R.B.584
Court Decisions:
2068, 2000–28 I.R.B. 109
Notices:
2000–33, 2000–27 I.R.B. 97
2000–34, 2000–33 I.R.B. 172
2000–35, 2000–29 I.R.B. 118
2000–36, 2000–33 I.R.B. 173
2000–37, 2000–29 I.R.B. 118
2000–38, 2000–33 I.R.B. 174
2000–39, 2000–30 I.R.B. 132
2000–40, 2000–30 I.R.B. 134
2000–41, 2000–33 I.R.B. 177
2000–42, 2000–39 I.R.B. 302
2000–43, 2000–35 I.R.B. 209
2000–44, 2000–36 I.R.B. 255
2000–45, 2000–36 I.R.B. 256
2000–46, 2000–37 I.R.B. 265
2000–47, 2000–46 I.R.B. 480
2000–48, 2000–37 I.R.B. 265
2000–49, 2000–37 I.R.B. 266
Notices—Continued:
2000–50, 2000–38 I.R.B. 291
2000–51, 2000–38 I.R.B. 291
2000–52, 2000–38 I.R.B. 292
2000–53, 2000–38 I.R.B. 293
2000–54, 2000–42 I.R.B. 356
2000–55, 2000–43 I.R.B. 393
2000–56, 2000–43 I.R.B. 393
2000–57, 2000–43 I.R.B. 389
2000–58, 2000–47 I.R.B. 491
2000–59, 2000–48 I.R.B. 519
2000–60, 2000–49 I.R.B. 568
2000–61, 2000–49 I.R.B. 569
Proposed Regulations:
REG–209038–89, 2000–34 I.R.B. 191
REG–246249–96, 2000–44 I.R.B. 439
REG–105316–98, 2000–27 I.R.B. 98
REG–110311–98, 2000–36 I.R.B. 258
REG–103805–99, 2000–42 I.R.B. 376
REG–105235–99, 2000–44 I.R.B. 447
REG–116050–99, 2000–48 I.R.B. 520
REG–116495–99, 2000–33 I.R.B. 179
REG–103735–00, 2000–36 I.R.B. 258
REG–103736–00, 2000–36 I.R.B. 258
REG–106511–00, 2000–45 I.R.B. 465
REG–108522–00, 2000–34 I.R.B. 187
REG–108553–00, 2000–44 I.R.B. 452
REG–112502–00, 2000–40 I.R.B. 316
REG–114697–00, 2000–43 I.R.B. 421
Railroad Retirement Quarterly Rate:
2000–28, I.R.B. 112
2000–29, I.R.B. 117
2000–42, I.R.B. 354
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
2000–31, 2000–31 I.R.B. 146
2000–32, 2000–33 I.R.B. 172
2000–33, 2000–36 I.R.B. 257
2000–34, 2000–34 I.R.B. 186
2000–35, 2000–35 I.R.B. 211
2000–36, 2000–37 I.R.B. 267
2000–37, 2000–40 I.R.B. 308
2000–38, 2000–40 I.R.B. 310
2000–39, 2000–41 I.R.B. 340
2000–40, 2000–42 I.R.B. 357
2000–41, 2000–42 I.R.B. 371
2000–42, 2000–43 I.R.B. 394
2000–43, 2000–43 I.R.B. 404
2000–44, 2000–43 I.R.B. 409
2000–45, 2000–43 I.R.B. 417
2000–46, 2000–44 I.R.B. 438
2000–47, 2000–46 I.R.B.482
2000–48, 2000–49 I.R.B.570
2000–49, 2000–47 I.R.B.491
Revenue Rulings:
2000–32, 2000–27 I.R.B. 1
2000–33, 2000–31 I.R.B. 142
2000–34, 2000–29 I.R.B. 116
2000–35, 2000–31 I.R.B. 138
2000–36, 2000–31 I.R.B. 140
2000–37, 2000–32 I.R.B. 156
2000–38, 2000–32 I.R.B. 157
2000–39, 2000–34 I.R.B. 184
Revenue Rulings—Continued:
2000–40, 2000–35 I.R.B. 208
2000–41, 2000–36 I.R.B. 248
2000–42, 2000–39 I.R.B. 297
2000–43, 2000–41 I.R.B. 333
2000–44, 2000–41 I.R.B. 336
2000–45, 2000–41 I.R.B. 337
2000–46, 2000–41 I.R.B. 334
2000–47, 2000–37 I.R.B. 264
2000–48, 2000–42 I.R.B. 349
2000–49, 2000–44 I.R.B. 430
2000–50, 2000–45 I.R.B. 462
2000–51, 2000–46 I.R.B.469
2000–52, 2000–48 I.R.B.516
2000–53, 2000–47 I.R.B.488
2000–54, 2000–49 I.R.B.566
2000–57, 2000–50 I.R.B.579
2000–58, 2000–50 I.R.B.578
Tax Conventions:
2000–46 I.R.B. 475
Treasury Decisions:
8886, 2000–27 I.R.B. 3
8888, 2000–27 I.R.B. 3
8889, 2000–30 I.R.B. 124
8890, 2000–30 I.R.B. 122
8891, 2000–32 I.R.B. 152
8892, 2000–32 I.R.B. 158
8893, 2000–31 I.R.B. 143
8894, 2000–33 I.R.B. 162
8895, 2000–40 I.R.B. 304
8896, 2000–36 I.R.B. 249
8897, 2000–36 I.R.B. 234
8898, 2000–38 I.R.B. 276
8899, 2000–38 I.R.B. 288
8900, 2000–38 I.R.B. 279
8901, 2000–38 I.R.B. 272
8902, 2000–41 I.R.B. 323
8903, 2000–42 I.R.B. 352
8904, 2000–42 I.R.B. 350
8905, 2000–44 I.R.B. 435
8906, 2000–46 I.R.B.470
8907, 2000–49 I.R.B.558
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.

2000–51 I.R.B.iiiDecember 18, 2000
Finding List of Current Actions on
Previously Published Items
1
Bulletins 2000–27 through 2000–50
Notices:
87–76
Obsoleted by
T.D. 8897, 2000–36 I.R.B. 234
88–24
Obsoleted by
T.D. 8897, 2000–36 I.R.B. 234
88–86
Obsoleted by
T.D. 8897 (section V), 2000–36 I.R.B. 234
97–4
Superseded by
Notice 2000–58, 2000–47 I.R.B. 491
2000–48
Superseded by
Rev. Proc. 2000–39, 2000–41 I.R.B. 340
Proposed Regulations:
LR–97–79
Partial withdrawal by
REG–103805–99, 2000–42 I.R.B. 376
FI–42–90
Withdrawn by
Announcement 2000–63, 2000–31 I.R.B. 149
IA–38–93
Withdrawn by
Announcement 2000–68, 2000–32 I.R.B. 161
REG–107644–98
Corrected by
Announcement 2000–66, 2000–32 I.R.B. 160
REG–108522–00
Corrected by
Announcement 2000–85, 2000–43 I.R.B. 428
Revenue Procedures:
88–23
Superseded by
Rev. Proc. 2000–35, 2000–35 I.R.B. 211
98–50
Modified and superseded by
Rev. Proc. 2000–31, 2000–31 I.R.B. 146
98–51
Modified and superseded by
Rev. Proc. 2000–31, 2000–31 I.R.B. 146
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
99–38
Superseded by
Rev. Proc. 2000–48, 2000–49 I.R.B. 570
99–49
Modified and amplified by
Rev. Proc. 2000–38, 2000–40 I.R.B. 310
Revenue Procedures—Continued:
2000–3
Amplified by
Rev. Proc. 2000–46, 2000–44 I.R.B. 438
Rev. Proc. 2000–47, 2000–46 I.R.B.482
2000–9
Superseded by
Rev. Proc. 2000–39, 2000–41 I.R.B. 340
Treasury Decisions:
8873
Corrected by
Announcement 2000–74, 2000–35 I.R.B. 230
8883
Corrected by
Announcement 2000–57, 2000–28 I.R.B. 115
8884
Corrected by
Announcement 2000–73, 2000–35 I.R.B. 230
8892
Corrected by
Announcement 2000–81, 2000–41 I.R.B. 348
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.

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