Internal Revenue Bulletin 1997-20 (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. 97–22, page 5.
LIFO; price indexes; department stores.The March
1997 Bureau of Labor Statistics price indexes are
accepted for use by department stores employing the
retail inventory and last-in, first-out inventory methods
for valuing inventories for tax years ended on, or with
reference to, March 31, 1997.
Notice 97–30, page 6.
Electricity produced from certain renewable re-
sources; calendar year 1997 inflation adjustment
factor and reference prices.This notice announces the
calendar year 1997 inflation adjustment factor and
reference prices for the renewable electricity production
credit under section 45 of the Code.
EXEMPT ORGANIZATIONS
Announcement 97–51, page 9.
A list is given of organizations now classified as private
foundations.
ADMINISTRATIVE
Rev. Proc. 97–24A, page 7.
General rules and specifications for private printing
of Forms W–2 and W–3.Rev. Proc. 97–24, 1997–16
I.R.B. 10, relating to the general rules and specifications
for private printing of Forms W–2 and W–3, is corrected.
Notice 97–29, page 6.
T.D. 7637, 1979–2 C.B. 311, relating to consolidated
returns, is corrected.
Announcement 97–48, page 8.
T.D. 8711, 1997–12 I.R.B. 35, relating to the purchase
price allocations in taxable asset acquisitions and
deemed asset purchases, is corrected.
Announcement 97–49, page 8.
T.D. 8714, 1997–15 I.R.B. 5, relating to the estate and
gift tax marital deductions, is corrected.
Announcement 97–50, page 8.
A public hearing will be held on June 18, 1997, regard-
ing REG–208288–90, 1997–11 I.R.B. 14. This proposed
regulation relates to the substantiation requirements for
taxpayers claiming foreign tax credits.
Finding Lists begin on page 13.
Announcement of Disbarments and Suspensions begins on page 12.
Announcement Relating to Court Decisions begins on page 4.
Bulletin No. 1997–20
May 19, 1997
HIGHLIGHTS
OF THIS ISSUE
These synopses are intended only as aids to the reader in
identifying the subject matter covered. They may not be relied
upon as authoritative interpretations.

Mission of the Service
The purpose of the Internal Revenue Service is to
collect the proper amount of tax revenue at the least
cost; serve the public by continually improving the
quality of our products and services; and perform in a
manner warranting the highest degree of public
confidence in our integrity, efficiency and fairness.
Statement of Principles
of Internal Revenue
Tax Administration
The function of the Internal Revenue Service is to
administer the Internal Revenue Code. Tax policy
for raising revenue is determined by Congress.
With this in mind, it is the duty of the Service to
carry out that policy by correctly applying the laws
enacted by Congress; to determine the reasonable
meaning of various Code provisions in light of the
Congressional purpose in enacting them; and to
perform this work in a fair and impartial manner,
with neither a government nor a taxpayer point of view.
At the heart of administration is interpretation of the
Code. It is the responsibility of each person in the
Service, charged with the duty of interpreting the
law, to try to find the true meaning of the statutory
provision and not to adopt a strained construction in
the belief that he or she is ‘‘protecting the revenue.’’
The revenue is properly protected only when we as-
certain and apply the true meaning of the statute.
The Service also has the responsibility of applying
and administering the law in a reasonable,
practical manner. Issues should only be raised by
examining officers when they have merit, never
arbitrarily or for trading purposes. At the same
time, the examining officer should never hesitate
to raise a meritorious issue. It is also important
that care be exercised not to raise an issue or to
ask a court to adopt a position inconsistent with
an established Service position.
Administration should be both reasonable and
vigorous. It should be conducted with as little
delay as possible and with great courtesy and
considerateness. It should never try to overreach,
and should be reasonable within the bounds of law
and sound administration. It should, however, be
vigorous in requiring compliance with law and it
should be relentless in its attack on unreal tax
devices and fraud.
2

Introduction
The Internal Revenue Bulletin is the authoritative instru-
ment of the Commissioner of Internal Revenue for
announcing official rulings and procedures of the Inter-
nal Revenue Service and for publishing Treasury Deci-
sions, Executive Orders, Tax Conventions, legislation,
court decisions, and other items of general interest. It is
published weekly and may be obtained from the Superin-
tendent of Documents on a subscription basis. Bulletin
contents of a permanent nature are consolidated semi-
annually into Cumulative Bulletins, which are sold on a
single-copy basis.
It is the policy of the Service to publish in the Bulletin all
substantive rulings necessary to promote a uniform
application of the tax laws, including all rulings that
supersede, revoke, modify, or amend any of those
previously published in the Bulletin. All published rulings
apply retroactively unless otherwise indicated. Proce-
dures relating solely to matters of internal management
are not published; however, statements of internal
practices and procedures that affect the rights and
duties of taxpayers are published.
Revenue rulings represent the conclusions of the Ser-
vice 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 unwar-
ranted 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 published rulings and proce-
dures, the effect of subsequent legislation, regulations,
court decisions, rulings, and procedures must be consid-
ered, and Service personnel and others concerned are
cautioned against reaching the same conclusions in
other cases unless the facts and circumstances are
substantially the same.
The Bulletin is divided into four parts as follows:
Part I.—1986 Code.
This part includes rulings and decisions based on
provisions of the Internal Revenue Code of 1986.
Part II.—Treaties and Tax Legislation.
This part is divided into two subparts as follows:
Subpart A, Tax Conventions, and Subpart B, Legislation
and Related Committee Reports.
Part III.—Administrative, Procedural, and Miscellaneous.
To the extent practicable, pertinent cross references to
these subjects are contained in the other Parts and
Subparts. Also included in this part are Bank Secrecy
Act Administrative Rulings. Bank Secrecy Act Administra-
tive Rulings are issued by the Department of the
Treasury’s Office of the Assistant Secretary (Enforce-
ment).
Part IV.—Items of General Interest.
With the exception of the Notice of Proposed Rulemak-
ing and the disbarment and suspension list included in
this part, none of these announcements are consoli-
dated in the Cumulative Bulletins.
The first Bulletin for each month includes an index for
the matters published during the preceding month.
These monthly indexes are cumulated on a quarterly and
semiannual basis, and are published in the first Bulletin
of the succeeding quarterly and semi-annual period,
respectively.
The contents of this publication are not copyrighted and may be reprinted freely. A citation of the Internal Revenue Bulletin as the source would be appropriate.
For sale by the Superintendent of Documents U.S. Government Printing Office, Washington, D.C. 20402.
3

Announcement Relating to Court Decisions
It is the policy of the Internal Rev-
enue Service to announce at an early
date whether it will follow the holdings
in certain cases. An Action on Decision
is the document making such an an-
nouncement. An Action on Decision will
be issued at the discretion of the Service
only on unappealed issues decided ad-
verse to the government. Generally, an
Action on Decision is issued where its
guidance would be helpful to Service
personnel working with the same or
similar issues. Unlike a Treasury Regu-
lation or a Revenue Ruling, an Action
on Decision is not an affirmative state-
ment of Service position. It is not
intended to serve as public guidance and
may not be cited as precedent.
Actions on Decisions shall be relied
upon within the Service only as conclu-
sions applying the law to the facts in the
particular case at the time the Action on
Decision was issued. Caution should be
exercised in extending the recommenda-
tion of the Action on Decision to similar
cases where the facts are different.
Moreover, the recommendation in the
Action on Decision may be superseded
by new legislation, regulations, rulings,
cases, or Actions on Decisions.
Prior to 1991, the Service published
acquiescence or nonacquiescence only in
certain regular Tax Court opinions. The
Service has expanded its acquiescence
program to include other civil tax cases
where guidance is determined to be
helpful. Accordingly, the Service now
may acquiesce or nonacquiesce in the
holdings of memorandum Tax Court
opinions, as well as those of the United
States District Courts, Claims Court, and
Circuit Courts of Appeal. Regardless of
the court deciding the case, the recom-
mendation of any Action on Decision
will be published in the Internal Rev-
enue Bulletin.
The recommendation in every Action
on Decision will be summarized as
acquiescence, acquiescence in result
only, or nonacquiescence. Both ‘‘acqui-
escence’’ and ‘‘acquiescence in result
only’’ mean that the Service accepts the
holding of the court in a case and that
the Service will follow it in disposing of
cases with the same controlling facts.
However, ‘‘acquiescence’’ indicates nei-
ther approval nor disapproval of the
reasons assigned by the court for its
conclusions; whereas, ‘‘acquiescence in
result only’’ indicates disagreement or
concern with some or all of those
reasons. Nonacquiescence signifies that,
although no further review was sought,
the Service does not agree with the
holding of the court and, generally, will
not follow the decision in disposing of
cases involving other taxpayers. In refer-
ence to an opinion of a circuit court of
appeals, a nonacquiescence indicates
that the Service will not follow the
holding on a nationwide basis. However,
the Service will recognize the
precedential impact of the opinion on
cases arising within the venue of the
deciding circuit.
The announcements published in the
weekly Internal Revenue Bulletins are
consolidated semiannually and annually.
The semiannual consolidation appears in
the first Bulletin for July and in the
Cumulative Bulletin for the first half of
the year, and the annual consolidation
appears in the first Bulletin for the
following January and in the Cumulative
Bulletin for the last half of the year.
The Commissioner ACQUIESCES in
the following decision:
The Edna Louise Dunn Trust, Mor-
gan Guaranty Trust Company, Trus-
tee v. Commissioner,
1
86 T.C. 745 (1986)
1
Acquiescence in result only relating to whether a
portion of the stock of a subsidiary distributed to
petitioner in a spinoff constituted taxable ‘‘other
property’’ under section 355(a)(3)(B) of the Inter-
nal Revenue Code.
4

Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
Section 472.—Last-in, First-out
Inventories
26 CFR 1.472–1: Last-in, first-out inventories.
LIFO; price indexes; department
stores.The March 1997 Bureau of La-
bor Statistics price indexes are accepted
for use by department stores employing
the retail inventory and last-in, first-out
inventory methods for valuing invento-
ries for tax years ended on, or with
reference to, March 31, 1997.
Rev. Rul. 97–22
The following Department Store In-
ventory Price Indexes for March 1997
were issued by the Bureau of Labor
Statistics on April 15, 1997. The indexes
are accepted by the Internal Revenue
Service, under § 1.472–1(k) of the In-
come Tax Regulations and Rev. Proc.
86–46, 1986–2 C.B. 739, for appropriate
application to inventories of department
stores employing the retail inventory
and last-in, first-out inventory methods
for tax years ended on, or with reference
to, March 31, 1997.
The Department Store Inventory Price
Indexes are prepared on a national basis
and include (a) 23 major groups of
departments, (b) three special combina-
tions 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, except for the following:
candy, foods, liquor, tobacco, and con-
tract departments.
BUREAU OF LABOR STATISTICS, DEPARTMENT STORE
INVENTORY PRICE INDEXES BY DEPARTMENT GROUPS
(January 1941 = 100, unless otherwise noted)
Percent Change
GroupsMar.Mar.from Mar. 1996
19961997to Mar. 1997
1
1. Piece Goods . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .507.9539.06.1
2. Domestics and Draperies . . . . . . . . . . . . . . . . . . . . . . . . .652.3644.221.2
3. Women’s and Children’s Shoes. . . . . . . . . . . . . . . . . . . .651.5646.120.8
4. Men’s Shoes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .897.6900.90.4
5. Infants’ Wear. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .643.0630.621.9
6. Women’s Underwear . . . . . . . . . . . . . . . . . . . . . . . . . . . .535.9544.01.5
7. Women’s Hosiery . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .284.4296.74.3
8. Women’s and Girls’ Accessories . . . . . . . . . . . . . . . . . . .556.5557.30.1
9. Women’s Outerwear and Girls’ Wear . . . . . . . . . . . . . .426.9430.00.7
10. Men’s Clothing. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .625.5617.921.2
11. Men’s Furnishings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .590.5587.720.5
12. Boys’ Clothing and Furnishings . . . . . . . . . . . . . . . . . . .490.9479.922.2
13. Jewelry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .1052.51025.222.6
14. Notions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .781.1801.52.6
15. Toilet Articles and Drugs. . . . . . . . . . . . . . . . . . . . . . . . .870.4910.84.6
16. Furniture and Bedding . . . . . . . . . . . . . . . . . . . . . . . . . . .672.8667.520.8
17. Floor Coverings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .570.6583.52.3
18. Housewares. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .808.1813.20.6
19. Major Appliances . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .248.5244.921.4
20. Radio and Television . . . . . . . . . . . . . . . . . . . . . . . . . . . .79.678.521.4
21. Recreation and Education
2
. . . . . . . . . . . . . . . . . . . . . . . .113.6111.821.6
22. Home Improvements
2
. . . . . . . . . . . . . . . . . . . . . . . . . . . .123.3131.97.0
23. Auto Accessories
2
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .107.1107.70.6
Groups 1 – 15: Soft Goods . . . . . . . . . . . . . . . . . . . . . . . . . . . .606.1606.40.0
Groups 16 – 20: Durable Goods. . . . . . . . . . . . . . . . . . . . . . . .470.7469.220.3
Groups 21 – 23: Misc. Goods
2
. . . . . . . . . . . . . . . . . . . . . . . . .113.8113.620.2
Store Total
3
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .559.0558.80.0
1
Absence of a minus sign before percentage change in this column signifies 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, foods, liquor, tobacco, and contract
departments.
DRAFTING INFORMATION
The principal author of this revenue
ruling is Stan Michaels of the Office of
Assistant Chief Counsel (Income Tax
and Accounting). For further information
regarding this revenue ruling, contact
Mr. Michaels on (202) 622–4970 (not a
toll-free call).
5

Part III. Administrative, Procedural, and Miscellaneous
Income Tax; Taxable Years
Beginning After December 31,
1953: Consolidated Return
Regulations; Correction
Notice 97–29
AGENCY: Internal Revenue Service
(IRS), Treasury.
ACTION: Correcting amendment.
SUMMARY: This document contains a
correction to final regulations (T.D.
7637 [1979–2 C.B. 311]), which were
published in the Federal Register on
Thursday, August 9, 1979 (44 FR
46838) relating to consolidated returns.
The regulations provide the public with
guidance needed to comply with the Tax
Reform Act of 1969 and affect corpora-
tions that file consolidated returns.
EFFECTIVE DATE: August 9, 1979.
FOR FURTHER INFORMATION
CONTACT: Roy Hirschhorn, (202)
622–7760, (not a toll-free number).
SUPPLEMENTARY INFORMATION:
Background
The final regulations that are the
subject of this correction are under
section 1502 of the Internal Revenue
Code.
Need for Correction
As published, final regulations (T.D.
7637) contains an error which may
prove to be misleading and is in need of
clarification.
* * * * *
Correcting Amendment to Regulations
Accordingly, 26 CFR part 1 is cor-
rected by making the following correct-
ing amendment:
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 * * *
§ 1.1502–5 [Corrected]
Par. 2. In § 1.1502–5 (b)(5), the lan-
guage ‘‘1552 and § 1.1502(d)(2).’’ is
removed and the language ‘‘1552 and
§ 1.1502–33 (d)(2).’’ is added in its
place.
Cynthia E. Grigsby,
Chief, Regulations Unit,
Assistant Chief Counsel (Corporate).
(Filed by the Office of the Federal Register on
April 30, 1997, 8:45 a.m., and published in the
issue of the Federal Register for May 1, 1997, 62
F.R. 23657)
Renewable Electricity Production
Credit, Publication of Inflation
Adjustment Factor and Reference
Prices for Calendar Year 1997
Notice 97–30
This notice publishes the inflation
adjustment factor and reference prices
for calendar year 1997 for the renewable
electricity production credit under
§ 45(a) of the Internal Revenue Code.
The 1997 inflation adjustment factor and
reference prices are used in determining
the availability of the credit. The 1997
inflation adjustment factor and reference
prices apply to calendar year 1997 sales
of kilowatt-hours of electricity produced
in the United States or a possession
thereof from qualified energy resources.
BACKGROUND
Section 45(a) provides that the renew-
able electricity production credit for any
tax year is an amount equal to the
product of 1.5 cents multiplied by the
kilowatt-hours of specified electricity
produced by the taxpayer and sold to an
unrelated person during the tax year.
This electricity must be produced from
qualified energy resources and at a
qualified facility during the 10-year pe-
riod beginning on the date the facility
was originally placed in service.
Section 45(b)(1) provides that the
amount of the credit determined under
§ 45(a) is reduced by an amount that
bears the same ratio to the amount of
the credit as (A) the amount by which
the reference price for the calendar year
in which the sale occurs exceeds 8 cents
bears to (B) 3 cents. Under § 45(b)(2),
the 1.5 cents in § 45(a) and the 8 cents
in § 45(b)(1) are each adjusted by mul-
tiplying the amount by the inflation
adjustment factor for the calendar year
in which the sale occurs.
Section 45(c)(1) defines qualified en-
ergy resources as wind and closed-loop
biomass. Section 45(c)(3) defines a
qualified facility as any facility owned
by the taxpayer that originally is placed
in service after December 31, 1993
(December 31, 1992, in the case of a
facility using closed-loop biomass to
produce electricity), and before July 1,
1999.
Section 45(d)(2)(A) requires the Sec-
retary to determine and publish in the
Federal Register each calendar year the
inflation adjustment factor and the refer-
ence prices for the calendar year. The
inflation adjustment factor and the refer-
ence prices for the 1997 calendar year
were published in the Federal Register
on April 22, 1977, (62 Fed. Reg.
19657).
Section 45(d)(2)(B) defines the infla-
tion adjustment factor for a calendar
year as the fraction the numerator of
which is the GDP implicit price deflator
for the preceding calendar year and the
denominator of which is the GDP im-
plicit price deflator for the calendar year
1992. The term ‘‘GDP implicit price
deflator’’ means the most recent revision
of the implicit price deflator for the
gross domestic product as computed and
published by the Department of Com-
merce before March 15 of the calendar
year.
Section 45(d)(2)(C) provides that the
reference price is the Secretary’s deter-
mination of the annual average contract
price per kilowatt hour of electricity
generated from the same qualified en-
ergy resource and sold in the previous
year in the United States. Only contracts
entered into after December 31, 1989,
are taken into account.
INFLATION ADJUSTMENT FACTOR
AND REFERENCE PRICES
The inflation adjustment factor for
calendar year 1997 is 1.0970. The refer-
ence prices for calendar year 1997 are
6.4 cents per kilowatt-hour for facilities
producing electricity from wind energy
resources and 0 cents per kilowatt-hour
for facilities producing electricity from
closed-loop biomass energy resources.
The reference price for electricity pro-
duced from closed-loop biomass, as de-
fined in § 45(c)(2), is based on a deter-
mination under § 45(d)(2)(C) that in
calendar year 1996 there were no sales
of electricity generated from closed-loop
biomass energy resources under con-
tracts entered into after December 31,
1989.
6

PHASE-OUT CALCULATION
Because the 1997 reference prices for
electricity produced from wind and
closed-loop biomass energy resources do
not exceed 8 cents per kilowatt hour
multiplied by the inflation adjustment
factor, the phaseout of the credit pro-
vided in § 45(b)(1) does not apply to
electricity produced from wind or
closed-loop biomass energy resources
sold during calendar year 1997.
CREDIT AMOUNT
As required by § 45(b)(2), the 1.5¢
amount in § 45(a)(1) is adjusted by
multiplying such amount by the inflation
adjustment factor for the calendar year
in which the sale occurs. If any amount
as increased under the preceding sen-
tence is not a multiple of 0.1¢, such
amount is rounded to the nearest mul-
tiple of 0.1¢. Under the calculation
required by § 45(b)(2), the renewable
electricity production credit for calendar
year 1997 is 1.6¢ per kilowatt hour on
the sale of electricity produced from
closed-loop biomass and wind energy
resources.
DRAFTING INFORMATION CONTACT
The principal author of this notice is
David A. Selig of the Office of Assistant
Chief Counsel (Passthroughs and Spe-
cial Industries). For further information
regarding this notice contact Mr. Selig
on (202) 622–3040 (not a toll-free call).
Rev. Proc. 97–24A
This revenue procedure modifies and
amplifies Part A, Sections 2.05, and
2.14, of Rev. Proc. 97–24, 1997–16,
I.R.B. 11, which provides the General
Rules and Specifications for Private
Printing of Forms W–2, Wage and Tax
Statement, and Form W–3, Transmittal
of Wage and Tax Statements. The term
medical savings found in Part A, Section
2.05, should statemedical savings ac-
counts. The term adoption assistance
payment found in Part A, Section 2.05,
should stateadoption benefits. Part A,
Section 2.05 which cross references Part
B, Section 1.04.16 is incorrect. The
correct cross reference should statePart
B, Section 2.04.16. Part A, Section
2.14, which refers to the 1996 Form
W–3, should state the1997 Form W–3.
In addition, please disregard Form
8562, Request/Receipt for Advance
From Investigative Imprest Fund/or
Non-Recoverable Funds, found on page
26.Form 8562 is not part of Revenue
Procedure 97–24.
EFFECT ON OTHER DOCUMENTS
Rev. Proc. 97–24 is modified and
amplified.
7

Part IV. Items of General Interest
Intangibles Under Sections 1060
and 338; Correction
Announcement 97-48
AGENCY: Internal Revenue Service,
Treasury.
ACTION: Correction to temporary
regulations.
SUMMARY: This document contains a
correction to final and temporary regula-
tions (T.D. 8711 [1997-12 I.R.B. 35])
which were published in theFederal
Registeron Thursday, January 16, 1997
(62 FR 2267). The temporary regula-
tions relate to the purchase price alloca-
tions in taxable asset acquisitions and
deemed asset purchases.
EFFECTIVE DATE: February 14, 1997.
FOR FURTHER INFORMATION
CONTACT: Brendan P. O’Hara, (202)
622-7530 (not a toll-free number).
SUPPLEMENTARY INFORMATION:
Background
The temporary regulations that are the
subject of this correction are under
section 1060 of the Internal Revenue
Code.
Need for Correction
As published, the temporary regula-
tions (T.D. 8711) contain an error which
may prove to be misleading and are in
need of clarification.
Correction of Publication
Accordingly, the publication of the
temporary regulations (T.D. 8711) which
are the subject of FR Doc. 97-656 is
corrected as follows:
§ 1.1060-1T [Corrected]
On page 2272, column 3, in amenda-
tory ‘‘Par. 6.’’, item 2, line 2, the
language ‘‘outline of topics entries for
(a)(2), (b)(2)’’ is corrected to read ‘‘out-
line of topics entries for (a)(2), (d)(2)’’.
Cynthia E. Grigsby,
Chief, Regulations Unit,
Assistant Chief Counsel (Corporate).
(Filed by the Office of the Federal Register on
March 27, 1997, 8:45 a.m., and published in the
issue of the Federal Register for March 28, 1997,
62 F.R. 14821)
Estate and Gift Tax Marital
Deduction; Correction
Announcement 97-49
AGENCY: Internal Revenue Service,
Treasury.
ACTION: Correction to temporary
regulations.
SUMMARY: This document contains
corrections to temporary regulations
(T.D. 8714 [1997-15 I.R.B. 5]) which
were published in theFederal Register
on Tuesday, February 18, 1997 (62 FR
7156). The temporary regulations relate
to the estate and gift tax marital deduc-
tions.
EFFECTIVE DATE: February 18, 1997.
FOR FURTHER INFORMATION
CONTACT: Susan Hurwitz, (202) 622-
3090 (not a toll-free number).
SUPPLEMENTARY INFORMATION:
Background
The temporary regulations that are
subject to these corrections are under
sections 2044 and 2056 of the Internal
Revenue Code.
Need for Correction
As published, the temporary regula-
tions (T.D. 8714) contain errors which
may prove to be misleading and are in
need of clarification.
Correction of Publication
Accordingly, the publication of the
temporary regulations (T.D. 8714) which
are the subject of FR Doc. 97-3398 is
corrected as follows:
1. On page 7156, column 2, in the
preamble under the paragraph heading
‘‘Effective Date’’, lines 2 and 3, the
language ‘‘case of qualified terminable
interest property elections made after
February’’ is corrected to read ‘‘case of
estates of decedents whose estate tax
returns are due after February’’.
§ 20.2056(b)-10T [Corrected]
2. On page 7157, column 1,
§ 20.2056(b)-10T, lines 4 and 5, the
language ‘‘estates of decedents dying
after March 1, 1994. For further guid-
ance, see’’ is corrected to read ‘‘estates
of decedents whose estate tax returns
are due after February 18, 1997. For
further guidance, see’’.
Cynthia E. Grigsby,
Chief, Regulations Unit,
Assistant Chief Counsel (Corporate).
(Filed by the Office of the Federal Register on
March 14, 1997, 8:45 a.m., and published in the
issue of the Federal Register for March 17, 1997,
62 F.R. 12542)
Filing Requirements for Returns
Claiming the Foreign Tax Credit;
Hearing
Announcement 97–50
AGENCY: Internal Revenue Service
(IRS), Treasury.
ACTION: Notice of public hearing on
proposed rulemaking.
SUMMARY: This document announces
a hearing on proposed regulations
(REG–208288–90) published on January
13, 1997 (1997–11 I.R.B. 14), which
relates to the substantiation requirements
for taxpayers claiming foreign tax cred-
its.
DATES: The public hearing will be
held on Wednesday, June 18, 1997,
beginning at 10 a.m. Requests to speak
and outlines of oral comments must be
received by Monday, May 19, 1997.
ADDRESSES: The public hearing will
be held in room 3313, Internal Revenue
Building, 1111 Constitution Avenue,
NW, Washington, DC 20044. Re-
quests to speak and outlines of oral
comments should be mailed to the
Internal Revenue Service, P.O. Box
7604, Ben Franklin Station, Attn:
CC:DOM:CORP:R [REG–208288–90],
Room 5226, Washington, DC 20044.
FOR FURTHER INFORMATION
CONTACT: Evangelista Lee of the
Regulations Unit, Assistant Chief Coun-
sel (Corporate), (202) 622–7190 (not a
toll-free number).
SUPPLEMENTARY INFORMATION:
The subject of the public hearing is
proposed amendments to the Income
Tax Regulations under section 905 of
the Internal Revenue Code. The pro-
posed regulations appeared in theFed-
eral Registerfor Monday, January 13,
1997 (62 FR 1700).
The rules of § 601.601(a)(3) of the
‘‘Statement of Procedural Rules’’ (26
8

CFR Part 601) shall apply with respect
to the public hearing. Persons who have
submitted written comments within the
time prescribed in the notice of pro-
posed rulemaking and who also desire
to present oral comments at the hearing
on the proposed regulations should sub-
mit not later than Monday, May 19,
1997, an outline of the oral comments/
testimony to be presented at the hearing
and the time they wish to devote to each
subject.
Each speaker (or group of speakers
representing a single entity) will be
limited to 10 minutes for an oral presen-
tation exclusive of the time consumed
by the questions from the panel for the
government and answer thereto.
Because of controlled access restric-
tions, attenders cannot be admitted be-
yond the lobby of the Internal Revenue
Building until 9:45 a.m. An agenda
showing the scheduling of the speakers
will be made after outlines are received
from the persons testifying. Copies of
the agenda will be available free of
charge at the hearing.
Cynthia E. Grigsby,
Chief, Regulations Unit,
Assistant Chief Counsel (Corporate).
(Filed by the Office of the Federal Register on
April 16, 1997, 8:45 a.m., and published in the
issue of the Federal Register for April 17, 1997,
62 F.R. 18730)
Foundations Status of Certain
Organizations
Announcement 97–51
The following organizations have
failed to establish or have been unable
to maintain their status as public chari-
ties or as operating foundations. Accord-
ingly, grantors and contributors may not,
after this date, rely on previous rulings
or designations in the Cumulative List
of Organizations (Publication 78), or on
the presumption arising from the filing
of notices under section 508(b) of the
Code. This listing doesnotindicate that
the organizations have lost their status
as organizations described in section
501(c)(3), eligible to receive deductible
contributions.
Former Public Charities. The follow-
ing organizations (which have been
treated as organizations that are not
private foundations described in section
509(a) of the Code) are now classified
as private foundations:
A & S Outreach Program Inc., Chicago,
IL
ACA & Codependency Recovery
Counseling Services, Oakland, CA
Adaptable Housing for Independent
Living, Inc., Hayward, CA
Adoption for African-American Children
Committee, Inc., San Francisco, CA
Advance Infant Development Program,
Claremont, CA
Affiliated Charities Ltd., Beachwood,
OH
African Diaspora Free Loan Association,
Oakland, CA
Ageless Reflections, Inc., Blythe, CA
AIDS Project Hawaii Hoka EU EU KA,
Honolulu, HI
Akron Council for Hearing Impaired
Children, Inc., Akron, OH
Baby Love, Inc., West Covina, CA
Bakersfield Transportation Club Inc.,
Bakersfield, CA
Ballet Folklorico Alma De Mexico,
Porterville, CA
Barton Group Homes, Inc., Fresno, CA
Baseball Park Committee, Inc.,
Abingdon, VA
Bay Organization for Aquatic Transit,
Berkeley, CA
Belfast Friends of Scouting Inc., Belfast,
ME
Belleville Sr. Housing, Inc., Norfolk, VA
Bertha Lee Jones Foundation for AIDS
Victims, Los Angeles, CA
Best Friends Foundation, Longview, WA
California Advocates for Pregnant
Women, Inc., Oakland, CA
California D A R E Officers
Association, Poway, CA
California High School Athletic Booster
Club, Inc., San Ramon, CA
California State Senior Games
Foundation, San Diego, CA
Cal-State Recycling Incorporation,
Inglewood, CA
Capital City Youth Moral Health Fitness
Society Inc., Baton Rouge, LA
Care-Team International, Reston, VA
Carolinas Elite Gymnastics Inc.,
Charlotte, NC
D A R E Natrona County, Casper, WY
Dare To Live, Inc., Vancouver, WA
Dehesa Education Foundation, El Cajon,
CA
Dekbon Housing Development
Corporation, Northfield, NJ
Desert View Parent Teacher
Organization, Phoenix, AZ
Divine Providence Corporation, Tulsa,
OK
D M 50 C 3, Tucson, AZ
Earth Dwellers, Austin, TX
Earth on the Air Radio Works, Seattle,
WA
Faithful Remnant, Charlotte, NC
Faith Heights International, Inc.,
Donnelly, ID
Fallbrook Sports Association, Fallbrook,
CA
Families Helping Families at the
Crossroads of Louisiana, Alexandria,
LA
Family Empowerment Agency, Los
Angeles, CA
Family Outreach of Coleman County,
Inc., Coleman, TX
Gateway Educational Foundation, Penn
Valley, CA
Gateway Forensic Services, Los
Angeles, CA
Habitat for Humanity-Los Angeles, Los
Angeles, CA
Habitat Society Foundation Inc., Tampa,
FL
Hand Print Workshop, Alexandria, VA
Hanni Christian Service Center
Incorporated, Los Angeles, CA
Hartnell Little League, Salinas, CA
Harvard Business School Club of Puget
Sound, Seattle, WA
Harvest Christian Mission Inc.,
Memphis, TN
Hawaii State Alliance for the Mentally
Ill, Honolulu, HI
Hawaii Union Espiritista Cristiana,
Keneohe, HI
Heart to Heart Global Youth Coalition,
Austin, TX
Independence Community Development
Corporation, Dallas, OR
Independent Housing Services, San
Francisco, CA
Indiana Youth Soccer Association, Inc.,
Indianapolis, IN
Indo-American Folk Arts Inc., Fullerton,
CA
In Home Nursing Referral Service Inc.,
Hemet, CA
Inland Brain Injury Services, Spokane,
WA
Inland Empire Domestic Violence Clinic
and Outreach Services Inc., San
Bernardino, CA
Japantown Cultural Society, San Jose,
CA
Jimmy Witzer Heart Foundation, West
Hollywood, CA
John Hazelton Day Center Inc., Viroqua,
WI
Joint Opportunities, Oakland, CA
Jojos Melody Foundation, Seattle, WA
Jornada Resource Conservation &
Development, Inc., Las Cruces, NM
Joseph Morris Ministries, Inc., Tulsa,
OK
Joshua Generation Ministries, Inc.,
Round Rock, TX
Joy Foundation, Saco, ME
9

Kamila Comprehensive Health Center,
Inc., Pasadena, CA
La Casa, North Hollywood, CA
Lachelle & Selena Inc., Rialto, CA
Ladies Concerned, Los Angeles, CA
Lake Arrowhead Firemens Association,
Lake Arrowhead, CA
Lake Los Angeles Athletic Association,
Palmdale, CA
Lake Stickney, Lynnwood, WA
Language for Eastern European
Development Foundation, San
Francisco, CA
La Sinfonica Del Barrio, Los Angeles,
CA
Las Palmas Foundation, Solana Beach,
CA
Las Vegas Hebrew High, Las Vegas, NV
Latino Commission on Alcohol & Drug
Abuse Services of San Mateo County,
Brisbane, CA
Lawyers Campaign for Hunger Relief,
Seattle WA
Leandra Demar Group Home,
Inglewood, CA
Madison County Museum Commission,
Madisonville, TX
Mainstream Fellowship, Inc., Orange,
CA
Mama’s Hands, Redmond, WA
Marin City Resident Management
Corporation, Marin City, CA
Mark Herndon Speech and Hearing
Foundation, Inc., Chattanooga, TN
Marquis Light Opera, Inc., Northville,
MI
Marriage Enrichment and Renewal
Seminars Inc., Long Beach, CA
Martin Luther King Jr. Westside
Coalition, Santa Monica, CA
Mary’s Peak Alliance, Corvallis, OR
May Health Organization, Inc., Chicago,
IL
Nada Corp, Austin, TX
Nan Madol Foundation, Papaikou, HI
Napa State Hospital Volunteer
Community Advisory Board, Napa,
CA
Napa Valley Drug & Alcohol Education
Support Program, Napa, CA
National Association of Surfing
Attorneys, San Francisco, CA
National Oregon Trail Museum, Inc.,
Montpelier, ID
National Womens Theatre Festival,
Philadelphia, PA
Native American Heritage Center,
Provo, UT
Nevada Alliance of Dyslexics, Las
Vegas, NV
Nevada Pacific Consortium, Inc., Las
Vegas, NV
Okabena Community Benefit Fund, Inc.,
Okabena, MN
One World Arts, Inc., Bronx, NY
Page-Lake Powell Promotions Ltd.,
Page, AZ
Parent Education Consortium, Santa
Rosa, CA
Parents and Teachers Together,
Woodland Hills, CA
Parents Bus Committee, Inc., Hoonah,
AK
Partners in Active Living Situations Inc.,
Eugene, OR
Peninsula Community Chorus, Gig
Harbor, WA
People for a Free and Safer America,
Santa Ana, CA
Peoples Economics and Community
Services of West Contra Costa,
Richmond, CA
Person to Person Inc., Fort Worth, TX
Perspective Wellness Institute, Taos, NM
Peter Faneuil Development Group, Inc.,
Boston, MA
Pet Helpers, Austin, TX
Petra Training Academy Inc., Ovilla, TX
Pet Sanctuary, Malibu, CA
Phoenix Block Watch Advisory Board
Inc., Phoenix, AZ
Photo Friends of the Los Angeles Public
Library History Department, Los
Angeles, CA
Radio Canal Tropical Plus, Inc., Hyde
Park, MA
Rainbow Foster Parents Association,
Altadena, CA
Red Hots Drill Team, Covina, CA
Red River Symphony Guild Inc.,
Sherman, TX
Redwoods Heritage Foundation Inc.,
Eureka, CA
Reid Elementary School, Cheney, WA
Reintegration Education Adult Program
Inc., Quincy, MA
Richard X. Gannon Scholarship Fund,
Westborough, MA
Riverside African Methodist Episcopal
Council, Riverside, CA
Rivers of Life Ministry, Compton, CA
Sacramento Center for Assistive
Technology, Sacramento, CA
Sacramento Foundation for Cooperation,
Sacramento, CA
Sacramento Girls Softball League,
Sacramento, CA
Safehaven Development Association,
Tacoma, WA
Saint James Center for Well-Being, San
Leandro, CA
Samaritan Counseling Center of the
Mid-Peninsula, Palo Alto, CA
San Diego Cultural Library, Poway, CA
San Diego Filipino American
Humanatarian Foundation, Inc., San
Diego, CA
San Francisco Childrens Home and
Assessment Center, Inc., San
Francisco, CA
San Francisco Croquet Club, San
Francisco, CA
San Francisco Shipyards Training
Center, San Francisco, CA
San Gabriel Mtns-Trail Builders,
Tujunga, CA
San Joaquin Partnership, Inc., Stockton,
CA
San Joaquin Youth Association,
Stockton, CA
San Juan Bautista Library Auxiliary, San
Juan Capistrano, CA
San Marcos Land Conservancy, Inc.,
San Marcos, CA
San Pablo Baseball Association, San
Pablo, CA
Santa Cruz Brothers Ranch, Valinda, CA
Santa Paulan Senior Apartments Inc.,
Saticoy, CA
Sarah Project Ltd, Deer River, MN
Saratoga Court Inc., Redwood City, CA
Save Our Children Foundation, Faster
City, CA
Say No Now, Las Vegas, NV
Taos Art Association Endowment
Foundation, Inc., Taos, NM
Taylor Memorial Community Services
Incorporated, Oakland, CA
Temple City High School Bingo,
Temple City, CA
Texas Chess Association Inc., Helotes,
TX
Texas Extension Education Foundation,
Inc., College Station, TX
Texas Sports Science Institute, Sugar
Land, TX
Thair C. Rich Foundation for Vision,
Research, Inc., Indianapolis, IN
Theatre Performances Inc., Brooklyn,
NY
3400 16th Street Inc., San Francisco,
CA
Thousand Oaks Rotary Foundation,
Thousand Oaks, CA
Wakonda Prayer House Endowment
Corporation, Griswold, IA
Walker-Longino Inc., Los Angeles, CA
Walter R. Tucker Foundation, Carson,
CA
Washington State Chapter of the
National Association to Advance Fat
Acceptance, Woodinville, CA
Webb House Restoration Foundation,
Coalinga, CA
We Love America Foundation, Gardena,
CA
West Coast Operation Rescue for Syrian
and Yemenite Jews, Los Angeles, CA
West Covina Vision, West Covina, CA
West End, Inc., Los Angeles, CA
West End Round-Up, Buhl, ID
10

Western North Carolina Sports, Inc.,
Ashville, NC
Western States Conference of Political
Action Committees, San Francisco,
CA
Westminister Community Development
Corporation, Los Angeles, CA
West Seattle High School Parent Club,
Seattle, WA
White Mountain Prayer House Inc.,
Lakeside, AZ
If an organization listed above sub-
mits information that warrants the re-
newal of its classification as a public
charity or as a private operating founda-
tion, the Internal Revenue Service will
issue a ruling or determination letter
with the revised classification as to
foundation status. Grantors and contribu-
tors may thereafter rely upon such rul-
ing or determination letter as provided
in section 1.509(a)–7 of the Income Tax
Regulations. It is not the practice of the
Service to announce such revised classi-
fication of foundation status in the Inter-
nal Revenue Bulletin.
11

Announcement of the Expedited Suspension of Attorneys, Certified Public
Accountants, Enrolled Agents, and Enrolled Actuaries From Practice Before the
Internal Revenue Service
Under title 31 of the Code of Federal
Regulations, section 10.76, the Director
of Practice is authorized to immediately
suspend from practice before the Inter-
nal Revenue Service any practitioner
who, within five years, from the date
the expedited proceeding is instituted,
(1) has had a license to practice as an
attorney, certified public accountant, or
actuary suspended or revoked for cause;
or (2) has been convicted of any crime
under title 26 of the United States Code
or, of a felony under title 18 of the
United States Code involving dishonesty
or breach of trust.
Attorneys, certified public accoun-
tants, enrolled agents and enrolled actu-
aries are prohibited in any Internal Rev-
enue Service matter from directly or
indirectly employing, accepting assis-
tance from, being employed by, or shar-
ing fees with, any practitioner disbarred
or suspended from practice before the
Internal Revenue Service.
To enable attorneys, certified public
accountants, enrolled agents, and en-
rolled actuaries to identify practitioners
under expedited suspension from prac-
tice before the Internal Revenue Service,
the Director of Practice will announce in
the Internal Revenue Bulletin the names
and addresses of practitioners who have
been suspended from such practice, their
designation as attorney, certified public
accountant, enrolled agent, or enrolled
actuary, and date or period of suspen-
sion. This announcement will appear in
the weekly Bulletin at the earliest practi-
cable date after such action and will
continue to appear in the weekly Bulle-
tins for five successive weeks or for as
many weeks as is practicable for each
attorney, certified public accountant, en-
rolled agent, or enrolled actuary so
suspended and will be consolidated and
published in the Cumulative Bulletin.
The following individuals have been
placed under suspension from practice
before the Internal Revenue Service by
virtue of the expedited proceeding pro-
visions of the applicable regulations:
NameAddressDesignationDate of Suspension
Loberg, ThomasSt. Paul, MNCPAIndefinite from November 13, 1996
Rose Ann GalatiThousand Oaks, CACPAIndefinite from November 25, 1996
Labendeira, AnthonyFresno, CACPAIndefinite from November 25, 1996
Nation, D. MarkAlbuquerque, NMCPAIndefinite from November 25, 1996
Behren, Daryl D.Visalia, CACPAIndefinite from November 25, 1996
Murphy, Virginia T.Laurinburg, NCCPAIndefinite from November 25, 1996
Best III, James M.Monroe, NCCPAIndefinite from November 25, 1996
Rehm, AyshaTulsa, OKCPAIndefinite from November 25, 1996
Dineen, Lee M.Castle Hayne, NCCPAIndefinite from December 12, 1996
Miele, Ralph J.North Babylon, NYCPAIndefinite from February 14, 1997
12

Numerical Finding List
1
Bulletin 1997–1 through 1997–19
Announcements:
97–1, 1997–2 I.R.B.63
97–2, 1997–2 I.R.B.63
97–3, 1997–2 I.R.B.63
97–4, 1997–3 I.R.B.14
97–5, 1997–3 I.R.B.15
97–6, 1997–4 I.R.B.11
97–7, 1997–4 I.R.B.12
97–8, 1997–4 I.R.B.12
97–9, 1997–5 I.R.B.27
97–10, 1997–10 I.R.B.64
97–11, 1997–6 I.R.B.19
97–12, 1997–7 I.R.B.55
97–13, 1997–8 I.R.B.38
97–14, 1997–8 I.R.B.38
97–15, 1997–9 I.R.B.23
97–16, 1997–9 I.R.B.23
97–17, 1997–9 I.R.B.23
97–18, 1997–10 I.R.B.67
97–19, 1997–10 I.R.B.68
97–20, 1997–11 I.R.B.22
97–21, 1997–11 I.R.B.23
97–22, 1997–12 I.R.B.47
97–23, 1997–11 I.R.B.23
97–24, 1997–11 I.R.B.24
97–25, 1997–12 I.R.B.47
97–26, 1997–12 I.R.B.48
97–27, 1997–13 I.R.B.30
97–28, 1997–14 I.R.B.15
97–29, 1997–14 I.R.B.16
97–30, 1997–14 I.R.B.16
97–31, 1997–14 I.R.B.16
97–32, 1997–14 I.R.B.17
97–33, 1997–15 I.R.B.8
97–34, 1997–15 I.R.B.8
97–35, 1997–15 I.R.B.9
97–36, 1997–15 I.R.B.10
97–37, 1997–15 I.R.B.10
97–38, 1997–15 I.R.B.10
97–39, 1997–16 I.R.B.27
97–40, 1997–16 I.R.B.28
97–41, 1997–16 I.R.B.28
97–42, 1997–17 I.R.B.19
97–43, 1997–17 I.R.B.19
97–44, 1997–17 I.R.B.19
97–45, 1997–17 I.R.B.20
97–46, 1997–18 I.R.B.53
97–47, 1997–19 I.R.B.94
Notices:
97–1, 1997–2 I.R.B.22
97–2, 1997–2 I.R.B.22
97–3, 1997–1 I.R.B.8
97–4, 1997–2 I.R.B.24
97–5, 1997–2 I.R.B.25
97–6, 1997–2 I.R.B.26
97–7, 1997–1 I.R.B.8
97–8, 1997–4 I.R.B.7
97–9, 1997–2 I.R.B.35
97–10, 1997–2 I.R.B.41
97–11, 1997–2 I.R.B.50
97–12, 1997–3 I.R.B.11
97–13, 1997–6 I.R.B.13
97–14, 1997–8 I.R.B.23
97–15, 1997–8 I.R.B.23
97–16, 1997–9 I.R.B.15
97–17, 1997–10 I.R.B.34
Notices—Continued
97–18, 1997–10 I.R.B.35
97–19, 1997–10 I.R.B.40
97–20, 1997–10 I.R.B.52
97–21, 1997–11 I.R.B.9
97–22, 1997–13 I.R.B.9
97–23, 1997–14 I.R.B.8
97–24, 1997–16 I.R.B.6
97–25, 1997–16 I.R.B.8
97–26, 1997–17 I.R.B.6
97–27, 1997–17 I.R.B.7
97–28, 1997–18 I.R.B.45
Proposed Regulations:
REG–209332–80, 1997–14 I.R.B.9
REG–209040–88, 1997–7 I.R.B.34
REG–209121–89, 1997–11 I.R.B.15
REG–208288–90, 1997–11 I.R.B.14
REG–209494–90, 1997–8 I.R.B.24
REG–208172–91, 1997–10 I.R.B.59
REG–209672–93, 1997–6 I.R.B.15
REG–209709–94 1997–13 I.R.B.12
REG–209729–94, 1997–11 I.R.B.19
REG–209762–95, 1997–3 I.R.B.12
REG–209785–95, 1997–18 I.R.B.46
REG–209817–96, 1997–7 I.R.B.41
REG–209824–96, 1997–11 I.R.B.19
REG–254394–96, 1997–14 I.R.B.14
REG–209823–96, 1997–18 I.R.B.47
REG–209828–96, 1997–6 I.R.B.15
REG–209830–96, 1997–15 I.R.B.7
REG–209834–96, 1997–4 I.R.B.9
REG–209839–96, 1997–8 I.R.B.26
REG–242996–96, 1997–9 I.R.B.18
REG–246018–96, 1997–8 I.R.B.30
REG–247678–96, 1997–6 I.R.B.17
REG–247862–96, 1997–8 I.R.B.32
REG–248770–96, 1997–8 I.R.B.33
REG–249819–96, 1997–7 I.R.B.50
REG–252231–96, 1997–7 I.R.B.52
REG–252233–96, 1997–9 I.R.B.19
REG–252665–96, 1997–12 I.R.B.46
REG–253578–96, 1997–19 I.R.B.93
Public Law:
105–2, 1997–18 I.R.B.14
Revenue Procedures:
97–1, 1997–1 I.R.B.11
97–2, 1997–1 I.R.B.64
97–3, 1997–1 I.R.B.84
97–4, 1997–1 I.R.B.96
97–5, 1997–1 I.R.B.132
97–6, 1997–1 I.R.B.153
97–7, 1997–1 I.R.B.185
97–8, 1997–1 I.R.B.187
97–9, 1997–2 I.R.B.56
97–10, 1997–2 I.R.B.59
97–11, 1997–6 I.R.B.13
97–12, 1997–4 I.R.B.7
97–13, 1997–5 I.R.B.18
97–14, 1997–5 I.R.B.20
97–15, 1997–5 I.R.B.21
97–16, 1997–5 I.R.B.25
97–17, 1997–9 I.R.B.15
97–18, 1997–10 I.R.B.53
97–19, 1997–10 I.R.B.55
97–20, 1997–11 I.R.B.10
97–21, 1997–12 I.R.B.44
97–22, 1997–13 I.R.B.9
97–23, 1997–17 I.R.B.7
Revenue Procedures—Continued
97–24, 1997–16 I.R.B.10
97–25, 1997–17 I.R.B.8
97–26, 1997–17 I.R.B.17
Revenue Rulings:
97–1, 1997–2 I.R.B.10
97–2, 1997–2 I.R.B.7
97–3, 1997–2 I.R.B.5
97–4, 1997–3 I.R.B.6
97–5, 1997–4 I.R.B.5
97–6, 1997–4 I.R.B.4
97–7, 1997–5 I.R.B.14
97–8, 1997–7 I.R.B.4
97–9, 1997–9 I.R.B.4
97–10, 1997–10 I.R.B.31
97–11, 1997–10 I.R.B.5
97–12, 1997–11 I.R.B.5
97–13, 1997–16 I.R.B.4
97–14, 1997–11 I.R.B.5
97–15, 1997–12 I.R.B.42
97–16, 1997–13 I.R.B.4
97–17, 1997–14 I.R.B.5
97–18, 1997–15 I.R.B.4
97–19, 1997–18 I.R.B.11
97–20, 1997–19 I.R.B.4
97–21, 1997–18 I.R.B.8
Social Security Domestic Coverage Threshold
1997–9, I.R.B.17
Tax Conventions:
1997–17 I.R.B.5
Treasury Decisions:
8688, 1997–3 I.R.B.7
8689, 1997–3 I.R.B.9
8690, 1997–5 I.R.B.5
8691, 1997–5 I.R.B.16
8692, 1997–3 I.R.B.4
8693, 1997–6 I.R.B.9
8694, 1997–6 I.R.B.11
8695, 1997–4 I.R.B.5
8696, 1997–6 I.R.B.4
8697, 1997–2 I.R.B.11
8698, 1997–7 I.R.B.29
8699, 1997–6 I.R.B.4
8700, 1997–7 I.R.B.5
8701, 1997–7 I.R.B.23
8702, 1997–8 I.R.B.4
8703, 1997–8 I.R.B.18
8704, 1997–8 I.R.B.12
8705, 1997–8 I.R.B.16
8706, 1997–9 I.R.B.11
8707, 1997–7 I.R.B.17
8708, 1997–10 I.R.B.14
8709, 1997–9 I.R.B.5
8710, 1997–13 I.R.B.4
8711, 1997–12 I.R.B.35
8712, 1997–12 I.R.B.4
8713, 1997–14 I.R.B.4
8714, 1997–15 I.R.B.5
8715, 1997–18 I.R.B.5
8716, 1997–19 I.R.B.5
1
A cumulative list of all Revenue Rulings,
Revenue Procedures, Treasury Decisions, etc.,
published in Internal Revenue Bulletins 1996–27
through 1996–53 will be found in Internal
Revenue Bulletin 1997–1, dated January 6, 1997.
13

Finding List of Current Action on
Previously Published Items
1
Bulletin 1997–1 through 1997–19
*Denotes entry since last publication
Revenue Procedures:
66–3
Modified by
97–11, 1997–6 I.R.B.13
87–21
Modified by
97–11, 1997–6 I.R.B.13
92–20
Modified by
97–1, 1997–1 I.R.B.11
92–20
Modified by
97–10, 1997–2 I.R.B.59
92–90
Superseded by
97–1, 1997–1 I.R.B.11
94–52
Revoked by
97–11, 1997–6 I.R.B.13
96–1
Superseded by
97–1, 1997–1 I.R.B.11
96–2
Superseded by
97–2, 1997–1 I.R.B.64
96–3
Superseded by
97–3, 1997–1 I.R.B.84
96–4
Superseded by
97–4, 1997–1 I.R.B.96
96–5
Superseded by
97–5, 1997–1 I.R.B.132
96–6
Superseded by
97–6, 1997–1 I.R.B.153
96–7
Superseded by
97–7, 1997–1 I.R.B.185
96–8
Superseded by
97–8, 1997–1 I.R.B.187
96–24
96–24A
Superseded by
97–24, 1997–16 I.R.B.10
96–37
Obsoleted by
97–26, 1997–17 I.R.B.17
97–2
Amplified by
97–21, 1997–12 I.R.B.44
Revenue Procedures—Continued
97–3
Amplified by
97–23, 1997–17 I.R.B.7
Revenue Rulings:
70–480
Revoked by
97–6, 1997–4 I.R.B.4
72–527
Obsoleted by
8704, 1997–8 I.R.B.12
74–59
Revoked by
8708, 1997–10 I.R.B.14
92–19
Supplemented in part by
97–2, 1997–2 I.R.B.7
96–12
Superseded by
97–3, 1997–1 I.R.B.84
96–13
Modified by
97–1, 1997–1 I.R.B.11
96–22
Superseded by
97–3, 1997–1 I.R.B.84
96–34
Superseded by
97–3, 1997–1 I.R.B.84
96–39
Superseded by
97–3, 1997–1 I.R.B.84
96–43
Superseded by
97–3, 1997–1 I.R.B.84
96–56
Superseded by
97–3, 1997–1 I.R.B.84
1
A cumulative finding list for previously published
items mentioned in Internal Revenue Bulletins
1996–27 through 1996–53 will be found in Inter-
nal Revenue Bulletin 1997–1, dated January 6,
1997.
14