Internal Revenue Bulletin 2000-37 (PDF rendition): IRS Revenue Rulings

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

INCOME TAX
Rev. Rul. 2000–47, page 264.
LIFO; price indexes; department stores.
The July
2000 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, July 31, 2000.
Notice 2000–48, page 265.
Deductions; travel expenses; per diemrates. Taxpayers
are informed that the U.S. General Services Administration
(GSA) intends to issue new per diemrates for travel by feder-
al employees effective October 1, 2000. Rules are set forth
regarding the use of the new GSA rates by taxpayers to sub-
stantiate the amount of certain travel expenses under Rev.
Proc. 2000–9 (2000–2 I.R.B. 280).
EMPLOYEE PLANS
Notice 2000–46, page 265.
Weighted average interest rate update.The weighted av-
erage interest rate for August 2000 and the resulting permissi-
ble range of interest rates used to calculate current liability for
purposes of the full funding limitation of section 412(c)(7) of
the Code are set forth.
EXEMPT ORGANIZATIONS
Announcement 2000–75, page 268.
A list is given of organizations now classified as private founda-
tions.
ADMINISTRATIVE
Notice 2000–49, page 266.
This notice clarifies the availability of tabular schedules as alter-
native reporting formats on Schedule P (Form 1120-FSC),
Transfer Price or Commission, filed by foreign sales corpora-
tions for 1999 and prior taxable years.
Rev. Proc. 2000–36, page 267.
Low-income housing tax credit.This procedure pub-
lishes the unused housing credit carryover amounts allo-
cated to qualified states under section 42(h)(3)(D) of the
Code for calendar year 2000.
Internal Revenue
bbuulllleettiinn
Bulletin No. 2000–37
September 11, 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.
Announcement of Disbarments and Suspensions begins on page 270.

September 11, 20002000–37 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.

September 11, 20002642000–37 I.R.B.
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 July 2000 Bureau of Labor Sta-
tistics price indexes are accepted for use by
department stores employing the retail in-
ventory and last-in, first-out inventory
methods for valuing inventories for tax
years ended on, or with reference to, July
31, 2000.
Rev. Rul. 2000–47
The following Department Store Inven-
tory Price Indexes for July 2000 were issued
by the Bureau of Labor Statistics. The in-
dexes are accepted by the Internal Revenue
Service, under § 1.472–1(k) of the Income
Tax Regulations and Rev. Proc. 86–46,
1986–2 C.B. 739, for appropriate applica-
tion to inventories of department stores em-
ploying the retail inventory and last-in, first-
out inventory methods for tax years ended
on, or with reference to, July 31, 2000.
The Department Store Inventory Price
Indexes are prepared on a national basis
and include (a) 23 major groups of depart-
ments, (b) three special combinations of the
major groups — soft goods, durable goods,
and miscellaneous goods, and (c) a store
total, which covers all departments, includ-
ing some not listed separately, except for
the following: candy, food, liquor, tobacco,
and contract departments.
BUREAU OF LABOR STATISTICS, DEPARTMENT STORE
INVENTORY PRICE INDEXES BY DEPARTMENT GROUPS
(January 1941 = 100, unless otherwise noted)
Percent Change
GroupsJulyJulyfrom July 1999
19992000to July 2000
1
1.Piece Goods - - - - - - - - - - - - - - - - - - - - - - - - - - - - -551.4519.6-5.8
2.Domestics and Draperies - - - - - - - - - - - - - - - - - - - - -632.6630.3-0.4
3.Women’s and Children’s Shoes - - - - - - - - - - - - - - - - -635.4613.6-3.4
4.Men’s Shoes - - - - - - - - - - - - - - - - - - - - - - - - - - - - -874.8896.42.5
5.Infants’ Wear - - - - - - - - - - - - - - - - - - - - - - - - - - - - -615.1629.52.3
6.Women’s Underwear - - - - - - - - - - - - - - - - - - - - - - - -560.8561.40.1
7.Women’s Hosiery - - - - - - - - - - - - - - - - - - - - - - - - - -321.3335.1 4.3
8.Women’s and Girls’ Accessories - - - - - - - - - - - - - - - -532.8528.2-0.9
9.Women’s Outerwear and Girls’ Wear - - - - - - - - - - - - -367.0364.0-0.8
10.Men’s Clothing - - - - - - - - - - - - - - - - - - - - - - - - - - -616.1602.8-2.2
11.Men’s Furnishings - - - - - - - - - - - - - - - - - - - - - - - - -618.8608.8-1.6
12.Boys’ Clothing and Furnishings - - - - - - - - - - - - - - - -470.9478.6 1.6
13.Jewelry - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -962.1945.5-1.7
14.Notions - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -794.3780.8-1.7
15.Toilet Articles and Drugs - - - - - - - - - - - - - - - - - - - - -967.1965.7-0.1
16.Furniture and Bedding - - - - - - - - - - - - - - - - - - - - - -685.0689.20.6
17.Floor Coverings - - - - - - - - - - - - - - - - - - - - - - - - - - -602.2609.81.3
18.Housewares - - - - - - - - - - - - - - - - - - - - - - - - - - - - -792.6783.5-1.1
19.Major Appliances - - - - - - - - - - - - - - - - - - - - - - - - - -235.0232.9-0.9
20.Radio and Television - - - - - - - - - - - - - - - - - - - - - - -65.759.1-10.0
21.Recreation and Education
2
- - - - - - - - - - - - - - - - - - - -98.192.6-5.6
22.Home Improvements
2
- - - - - - - - - - - - - - - - - - - - - - -128.1127.9-0.2
23.Auto Accessories
2
- - - - - - - - - - - - - - - - - - - - - - - - -106.5106.50.0
Groups 1 - 15: Soft Goods - - - - - - - - - - - - - - - - - - - - - - - - -588.1583.3-0.8
Groups 16 - 20: Durable Goods - - - - - - - - - - - - - - - - - - - - - -449.3439.9-2.1
Groups 21 - 23: Misc. Goods
2
- - - - - - - - - - - - - - - - - - - - - - -103.7100.0-3.6
Store Total
3
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -536.7529.2-1.4
1
Absence of a minus sign before the percentage change in this column signifies a price increase.
2
Indexes on a January 1986=100 base.
3
The store total index covers all departments, including some not listed separately, except for the following: candy, food, liquor, tobacco, and contract departments.
DRAFTING INFORMATION
The principal author of this revenue rul-
ing is Alan J. Tomsic of the Office of Asso-
ciate Chief Counsel (Income Tax and Ac-
counting). For further information regard-
ing this revenue ruling, contact Mr. Tomsic
at (202) 622-4970 (not a toll-free call).

Weighted Average Interest Rate
Update
Notice 2000–46
Notice 88–73 provides guidelines for
determining the weighted average interest
rate and the resulting permissible range of
interest rates used to calculate current lia-
bility for the purpose of the full funding
limitation of § 412(c)(7) of the Internal
Revenue Code as amended by the Om-
nibus Budget Reconciliation Act of 1987
and as further amended by the Uruguay
Round Agreements Act, Pub. L. 103–465
(GATT).
The average yield on the 30-year Trea-
sury Constant Maturities for July 2000 is
5.85 percent.
The following rates were determined
for the plan years beginning in the month
shown below.
2000–37 I.R.B.265September 11, 2000
Part III. Administrative, Procedural, and Miscellaneous
90% to 105%90% to 110%
WeightedPermissiblePermissible
MonthYearAverageRangeRange
August20005.985.38 to 6.285.38 to 6.57
Drafting Information
The principal author of this notice is
Todd Newman of the Employee Plans,
Tax Exempt and Government Entities Di-
vision. For further information regarding
this notice, call the Employee Plans Actu-
arial hotline, (202) 622-6076 between
2:30 and 3:30 p.m. Eastern time (not a
toll-free number). Mr. Newman’s number
is (202) 622-8458 (also not a toll-free
number).
Optional Per DiemRates for
Employees, Self-employed
Individuals, and Other Taxpayers
Used in Computing Deductible
Costs
Notice 2000–48
This notice informs taxpayers that the
U.S. General Services Administration
will change the per diemrates for travel
by federal employees as of October 1,
2000. These rates (“GSA rates”) are in-
corporated by reference in Rev. Proc.
2000–9, 2000–2 I.R.B. 280, which allows
their use in substantiating the amount of
certain travel expenses, and are set forth
in full in Publication 1542. However, as
provided below, taxpayers may either use
the new GSA rates or choose to continue
to treat the current GSA rates as the fed-
eral per diemrates for travel expenses
paid or incurred through the end of calen-
dar year 2000. Also, comments are re-
quested concerning application of the
October 1 annual GSA rate changes in fu-
ture years.
GSAPER DIEMRATES
Rev. Proc. 2000–9 generally provides
that, for travel within the continental
United States (“CONUS”), the federal meal
and incidental expense (“M&IE”) rates and
the federal per diemrates published by
GSA may be used to substantiate certain
travel expenses. GSA has recently an-
nounced its intention to update these rates
annually effective October 1, rather than
January 1, to match the federal govern-
ment’s fiscal year. The GSA rates will be
available on the GSA website at www.poli-
cyworks.gov/perdiem. Accordingly, for
purposes of Rev. Proc. 2000–9, the updated
GSA rates will apply as of October 1, 2000,
to determine the amount of the CONUS
travel expenses paid or incurred on or after
that date, unless a taxpayer uses the transi-
tion rule described below. Consequently,
the April 2000 revision of Pub. 1542, Per
Diem Rates (For Travel Within the Conti-
nental United States), which reprints the
GSA rates made effective January 1, 2000,
will not be effective for travel on or after
October 1, 2000, unless the election de-
scribed below is in effect.
TRANSITION RULE
To ease the transition to the GSA rates
that will be updated as described above, the
Internal Revenue Service will allow tax-
payers, in applying Rev. Proc. 2000–9, to
use the GSA rates in effect for the first 9
months of 2000 (“current rates”) for ex-
penses of CONUS travel while away from
home that are paid or incurred before Janu-
ary 1, 2001, in lieu of the updated GSA
rates. A taxpayer must consistently use ei-
ther the current GSA rates or the updated
GSA rates for the period of October 1,
2000, through December 31, 2000. During
this period, a taxpayer may not use the cur-
rent GSA rates for some travel and the up-
dated GSA rates for other travel.
SPECIAL RATES PROVIDED IN REV.
PROC. 2000–9
Rev. Proc. 2000–9 provides two optional
methods that may be used in lieu of the use
of the GSA rates to substantiate the amount
of certain travel expenses. Section 5 pro-
vides a simplified High-Low Substantiation
Method for employers to substantiate the
amount of employees’ lodging, meal, and
incidental expenses, and section 4.04 pro-
vides special M&IE rates for the trans-
portation industry as an alternative to the
M&IE rates published by GSA. Rev. Proc.
2000–9 provides that the use of these op-
tional substantiation methods must be con-
sistent throughout the 2000 calendar year.
When the rates for these optional methods
(“special rates”) are updated in the next per
diemrevenue procedure (expected to be
published in September 2000), the Service
will permit taxpayers using the optional
methods for travel in calendar year 2000 to
use either the updated special rates, or the
current special rates, for the last 3 months
of the 2000 calendar year. However, such
taxpayers may not use the GSA rates in-
stead of the special rates for that period.
REQUEST FOR COMMENTS
The Treasury Department and the Ser-
vice invite comments on this notice and
on future per diemrevenue procedures.
In particular, comments are requested on
whether, in future years, the High-Low

Substantiation Method and the special
transportation industry rates should be up-
dated to match the October 1 effective
date of the GSA rates or should continue
to apply on a calendar-year basis. Also,
comments are requested on whether, in
future years, the revenue procedure
should continue to make the substantia-
tion rules effective as the rates are an-
nounced by GSA or should maintain con-
sistent rates on a calendar-year basis by
disregarding GSA’s annual update (for
employers other than federal employers)
until the beginning of the next calendar
year. Written comments should be sub-
mitted by October 27, 2000. An original
and eight copies of written comments
should be sent to:
Internal Revenue Service
Attn: CC:MSP:R (Notice 2000–48)
Room 5228 (IT&A:Br2)
P.O. Box 7604
Ben Franklin Station
Washington, DC 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:R (Notice 2000–48)
Room 5228 (IT&A:Br2)
1111 Constitution Avenue, NW
Washington, D.C.
Alternatively, comments may be submitted
electronically at the following address:
Joel.S.Rutstein@m1.irscounsel.treas.gov.
DRAFTING INFORMATION
The principal author of this notice is
Edwin B. Cleverdon of the Office of As-
sociate Chief Counsel (Income Tax and
Accounting). For further information re-
garding this notice contact Mr. Cleverdon
at (202) 622-4920 (not a toll-free call).
Clarification of Schedule P
(Form 1120-FSC)
Notice 2000–49
This notice clarifies the availability of
tabular schedules as alternative reporting
formats on Schedule P of Form 1120-FSC,
filed by foreign sales corporations, for 1999
and prior taxable years.
SECTION I. BACKGROUND
Foreign sales corporations (FSCs) use
Schedule P, “Transfer Price or Commis-
sion,” of Form 1120-FSC, “U.S. Income
Tax Return of a Foreign Sales Corpora-
tion,” to compute the transfer price to
charge a FSC or the commission to pay to a
FSC under the FSC administrative pricing
rules of section 925 of the Internal Revenue
Code. The transfer price or commission al-
locates foreign trading gross receipts from
the sale of export property and certain ser-
vices between a FSC and its related sup-
plier.
Under the administrative pricing rules,
each transaction generating foreign trading
gross receipts is reportable on Schedule P.
Under Temp. Treas. Reg. § 1.925
(a)–1T(c)(8), a FSC and its related supplier
may elect to group transactions on a prod-
uct or product line basis and must make the
election for each group on Schedule P.
Item B of Schedule P provides checkboxes
for a FSC to indicate whether the Schedule
P is filed on a “Transaction-by-transaction”
basis or with respect to a “Group of transac-
tions.”
In the 1999 version of Schedule P (“1999
Schedule P”), applicable to calendar year
1999 and other taxable years beginning
during 1999, item B also permits FSCs that
choose to report on a transaction-by-trans-
action basis to check either of two sub-
sidiary checkboxes representing alternative
reporting formats for filing Schedule P. If
the FSC chooses an “aggregate” format, the
instructions to Schedule P specify that the
FSC may combine on a single Schedule P
all transactions in a product or product line
to which the same administrative pricing
method is applied. Where not all aggre-
gated transactions fall within the same
product or product line, or where the FSC
uses more than one pricing method, the in-
structions require the FSC to file additional
Schedules P, so that a separate Schedule P
is filed for each combination of product or
product line and pricing method, i.e., for
each aggregate. To be eligible for the ag-
gregate reporting format, the FSC and its
related supplier must maintain a supporting
schedule containing all information that
would be reported if a separate Schedule P
were filed for each transaction.
The other alternative reporting format
for which the 1999 Schedule P provides a
checkbox for reporting on a transaction-by-
transaction basis is a tabular schedule in
spreadsheet or similar format. The type of
tabular schedule represented by this check-
box does not aggregate transactions but
rather reports as a separate line item all
Schedule P information for each transac-
tion.
For taxable years beginning before Janu-
ary 1, 1999, item B of Schedule P permitted
an aggregate reporting format that differed
in some respects from the aggregate report-
ing format permitted on the 1999 Schedule
P. Unlike the 1999 Schedule P, the former
versions of Schedule P permitted an aggre-
gate Schedule P to be filed not only for
transaction-by-transaction reporting but
also for groups of transactions consisting of
products or product lines using the FSC ad-
ministrative pricing rules. Also, unlike the
1999 Schedule P, the former versions of
Schedule P did not expressly prescribe any
form of tabular schedule as an alternative
reporting format. See generallyNotice
99–23, 1999– 20 I.R.B. 73.
During the filing season for 1999 FSC
income tax returns, several taxpayers and
practitioners have asked the Service to
clarify whether FSCs filing 1999 Sched-
ule P and its predecessors may use a tabu-
lar schedule under the aggregate reporting
format, reporting each aggregate of trans-
actions (or, as permitted for taxable years
beginning before January 1, 1999, each
aggregate of groups) as a line item.
SECTION II. CLARIFICATIONS TO
SCHEDULE P AND INSTRUCTIONS
The Service will accept a tabular sched-
ule in spreadsheet or similar format as the
equivalent of aggregate Schedules P for
taxable years beginning before January 1,
2000, notwithstanding the absence of a spe-
cific checkbox for such a tabular schedule,
provided that (1) the tabular schedule ac-
companies a partially completed Schedule
P indicating the FSC’s name and employer
identification number (EIN); (2) the ac-
companying Schedule P shows a check
mark in the appropriate checkbox for ag-
gregation in item B (box 1a on 1999 Sched-
ule P, or box 3 on prior years’ Schedules P);
(3) the tabular schedule reports all informa-
tion as if a separate Schedule P were filed
for each permitted aggregate of transac-
tions or groups of transactions; (4) the tabu-
lar schedule is formatted in columns that
correspond to item A, item C, and each line
September 11, 20002662000–37 I.R.B.

2000–37 I.R.B.267September 11, 2000
item in Parts I, II and III of Schedule P; (5)
each column is totaled; and (6) each page
contains a page number and the FSC’s
name and EIN.
FSCs filing aggregate tabular schedules
in accordance with this notice should enter
“FILED UNDER NOTICE 2000–49”
across the top of the tabular schedule and
the accompanying Schedule P.
SECTION III. 2000 SCHEDULE P
The Service intends to incorporate these
clarifications into the version of Schedule
P and corresponding instructions to be is-
sued for taxable years beginning during
2000 (“2000 Schedule P”). In the 2000
Schedule P, the Service expects to refine
the “Aggregate” checkbox for transaction-
by-transaction reporting by providing two
checkboxes in its place, one for aggrega-
tion on Schedules P and one for aggrega-
tion on a tabular schedule as an alternative
reporting format. The existing checkbox
for a tabular schedule of transactions with-
out aggregation (generally used by FSCs
engaging in a small number of transac-
tions) will remain as a third alternative re-
porting format for transaction-by-transac-
tion reporting. Unchanged will be the
checkbox for grouping of transactions,
where aggregation is not permitted and
FSCs are generally required to use a tabu-
lar schedule as the reporting format.
SECTION IV. DRAFTING
INFORMATION
The principal author of this notice is
Douglas Giblen of the Office of Associate
Chief Counsel (International). For further
information regarding this notice, contact
Mr. Giblen at (202) 874-1490 (not a toll-
free call).
26 CFR 601.105: Examination of returns and
claims for refund, credit, or abatement;
determination of correct tax liability.
(Also Part I, §§ 42; 1.42-14.)
Rev. Proc. 2000–36
SECTION 1. PURPOSE
This revenue procedure publishes the
amounts of unused housing credit carry-
overs allocated to qualified states under
§ 42(h)(3)(D) of the Internal Revenue
Code for calendar year 2000.
SECTION 2. BACKGROUND
Rev. Proc. 92–31, 1992–1 C.B. 775,
provides guidance to state housing credit
agencies of qualified states on the proce-
dure for requesting an allocation of un-
used housing credit carryovers under
§ 42(h)(3)(D). Section 4.06 of Rev. Proc.
92–31 provides that the Internal Revenue
Service will publish in the Internal Rev-
enue Bulletin the amount of unused hous-
ing credit carryovers allocated to quali-
fied states for a calendar year from a
national pool of unused credit authority
(the National Pool). This revenue proce-
dure publishes these amounts for calendar
year 2000.
SECTION 3. PROCEDURE
The unused housing credit carryover
amount allocated from the National Pool
by the Secretary to each qualified state for
calendar year 2000 is as follows:
Qualified State
Amount Allocated
Alabama$ 21,268
Alaska3,015
Arizona23,256
California161,319
Colorado19,741
Delaware3,668
Florida73,547
Georgia37,906
Idaho6,092
Illinois59,030
Indiana28,924
Iowa13,966
Qualified State
Amount Allocated
Kansas12,917
Maryland25,171
Massachusetts30,055
Michigan48,008
Minnesota23,243
Mississippi13,475
Missouri26,615
Nebraska8,109
Nevada8,806
New Hampshire5,846
New Jersey39,635
New York88,564
North Carolina37,237
Ohio54,787
Oregon16,140
Pennsylvania58,376
Puerto Rico18,930
Rhode Island4,822
Tennessee26,689
Texas97,556
Utah10,366
Vermont2,890
Virginia33,451
West Virginia8,794
Wisconsin25,554
SECTION 4. EFFECTIVE DATE
This revenue procedure is effective for
allocations of housing credit dollar
amounts attributable to the National Pool
component of a qualified state’s housing
credit ceiling for calendar year 2000.
DRAFTING INFORMATION
The principal author of this revenue
procedure is Christopher J. Wilson of the
Office of Associate Chief Counsel
(Passthroughs and Special Industries).
For further information regarding this
revenue procedure, contact Mr. Wilson at
(202) 622-3040 (not a toll-free call).

September 11, 20002682000–37 I.R.B.
Foundations Status of Certain
Organizations
Announcement 2000–75
The following organizations have
failed to establish or have been unable to
maintain their status as public charities or
as operating foundations. Accordingly,
grantors and contributors may not, after
this date, rely on previous rulings or des-
ignations in the Cumulative List of Orga-
nizations (Publication 78), or on the pre-
sumption arising from the filing of notices
under section 508(b) of the Code. This
listing does notindicate that the organiza-
tions have lost their status as organiza-
tions described in section 501(c)(3), eligi-
ble to receive deductible contributions.
Former Public Charities.The following
organizations (which have been treated as
organizations that are not private founda-
tions described in section 509(a) of the
Code) are now classified as private foun-
dations:
Aids-Free Foundation, Bay St. Louis, MS
Algiers Community Improvement
Association, New Orleans, LA
American Community Assistance
League, Hannibal, MO
American Friends of Shavei Golah
Jerusalem College for Russian Jews,
Brooklyn, NY
American Gift Foundation, Inc.,
Gaithersburg, MD
Appalachian Wilderness Program, Inc.,
Doraville, GA
Association of Women Psychiatrists,
New York, NY
Ateres Chaim, Inc., Monsey, NY
Auburn Youth Hockey Association, Inc.,
Auburn, ME
Auxiliary of Twin Lakes Center,
Burlington, NC
Baltimore Bicentennial Celebration, Inc.,
Baltimore, MD
Barrington Horse Show, Inc.,
Barrington Hills, IL
Baytown Citizen Police Academy Alumni
Association, Inc., Barry, IL
Beechwood Center of New Jersey, Inc.,
Langhorne, PA
Berks Regional Training Institute,
West Lawn, PA
Big Horn Lenape Fed, Martinsville, OH
Boston United Soccer, Inc., Boston, MA
Caddo & Bossier Zoological Association,
Inc., Shreveport, LA
Cambridge Chinese Choral Society, Inc.,
Boston, MA
Camp Lake County, Inc., Lakeview, OR
Caribbean American Steel Pan Education
Center, Brooklyn, MA
Cecils Historic District, Inc., Frederick,
MD
Center for Hearing Impaired
Technologies, Cleveland, OH
Center for the Advancement for the
Physically and Mentally Challenged,
Saddle Brook, NJ
Center for Victim Services,
Georgetown, TX
Central East Austin Caregivers of Austin
Texas, Austin, TX
Ceramic Arts Foundation, Inc.,
New York, NY
Chateau Genesis, Sedona, AZ
Cheeta, Inc./Coalition Hoosiers
Encouraging, Etc., Indianapolis, IN
Cherokee Christian Childrens Ranch,
Ten Mile, TN
Childrens Bread, Columbus, OH
Christian Homeless Rehabilitation
Center, Inc., Damascus, MD
College Station Rotary Club Charities,
College Station, TX
Colorado Open Systems Consortium,
Highlands Ranch, CO
Columbus Music Awards, Inc.,
Columbus, OH
Combined Alcohol & Drug Prevention
Treatment, Inc., Collinsville, AL
Come Alive Ministry, Akron, OH
Conflict Resolution & Mediation, Inc.,
New York, NY
Cops, Cons and Kids, Inc.,
East Orange, NJ
Cor Jesu Hermitage Foundation, Inc.,
Louisville, KY
Cranston Crime Stoppers, Inc.,
Cranston, RI
Craven County Future, New Bern, NC
Daniel D. Tompkins Masonic Historical
Society, Staten Island, NY
Dwelling Place, Inc., Bethel, CT
East Lansing Pinecrest Neighborhood
Association, Lansing, MI
Edinburg Housing Opportunity
Corporation, Edinburg, TX
Empowerment Zone Ecumenical Council
EZEC, Detroit, MI
ESP of Jamaica Plain, E. Boston, MA
Eye of the Tiger Booster Club,
Tucson, AZ
Faith, Inc., Phoenix, AZ
Fall Classic, Inc., Lancaster, PA
Feeding All Children Ministries,
Mesquite, TX
For all People There is Hope, Fresno, CA
Foundation for Louisiana Drug Free Use,
Baton Rouge, LA
Foundation II of the American College of
Trial Lawyers, Inc., Irvine, CA
Franklin County Step Ahead Council,
Inc., Brookville, IN
Free, Inc., Chicago, IL
Friends of Belmont High School Soccer,
Belmont, MA
Friends of Lindsey Steele Foundation,
Inc., Oakland, ME
Friends of the Border Foudation,
San Antonio, TX
Friends of the Guymon Public Library,
Inc., Guymon, OK
Future Youth, Inc., Rochester, NY
General Medical Foundation,
Richmond, VA
Global Partnership for Education,
Hale, MI
Hartwell Sober Living, Inc.,
Santa Ana, CA
Healing Environments, Palo Alto, CA
Innercity Management Works
Incorporated, Houston, TX
International Association for Support of
Privatization, Washington, DC
Jewish Community Endowment
Associates, Bangor, ME
Jewish Legacy Foundation, New York,
NY
Junior Auxiliary of Caruthersville
Missouri, Inc., Caruthersville, MO
Junior Auxiliary of Jasper Alabama, Inc.,
Jasper, AL
Just Another Meal Jam, Inc.,
North Charleston, NC
Justus Foundation, Inc., Lorenzo, TX
Kentucky Natural Lands Trust, Inc.,
Berea, KY
Keren Aharon, Inc., Brooklyn, NY
Kick Karate, Lockport, IL
Kids at the Crossroads, Inc., Austin, TX
Kindred Spirits Foundation, Inc.,
New York, NY
Kirkwood Childrens Chorale, Inc.,
Kirkwood, MO
Koyoty Transit Corporation,
Burkesville, KY
Part IV. Items of General Interest

2000–37 I.R.B.269September 11, 2000
L. Francis Griffin Foundation, Inc.,
Farmville, VA
Lamp Lighters Christian Radio of Pierre,
Inc., Pierre, SD
Land of Lincoln Conservation, Inc.,
Gilberts, IL
LEAP, Inc., Carson, CA
Lemoyne-Owen College Community
Development Corp., Memphis, TN
Life Management Services, Inc.,
Pittsfield, MA
Linda’s Food Cupboard, Bradley, ME
Long Island Seaport & Ecocenter, Inc.,
Port Jefferson, NY
Marietta Chamber Orchestra,
Vincent, OH
Merrill Township Firefighters
Association, Bitely, MI
Miracle Victory Ministries, Inc.,
East Orange, NJ
Montgomery Junior Tennis Association,
Inc., Montgomery, AL
National Ceramic Center Foundation,
Inc., Boulder, CO
Native American Ministries,
Galesburg, IL
New Paltz Rescue Squad, Inc.,
New Paltz, NY
Nix Foundation, Inc.,
Washington, LA
No Power to Drugs Foundation, Inc.,
PMBK Pines, FL
Ohel Avrohom Elimelech, Inc.,
Brooklyn, NY
Oklahoma Junior Chianina,
Anadarko, OK
Paradise Village Children’s Home, Inc.,
Bastrop, LA
Parkville Fine Arts Association, Inc.,
Parkville, MO
Photography Preservation Society,
St. Louis, MO
Planes of Fames East, Inc.,
Minneapolis, MN
Plant a Tree Help a Kid Foundation, Inc.,
Kansas City, MO
Play Pyramid, Lady Lake, FL
Public Improvements Corporation,
Greenwood Villiage, CO
Recreation-Academic Program, Inc.,
South Orange, NJ
Reggie Dabbs Ministries, Inc.,
Fort Myers, FL
Reno Ballet, Inc., Carson City, NV
Rockwood Care Center, Inc.,
Palm Beach Gardens, FL
Rudolf Walther Foundation, Inc.,
Norcross, GA
Saginaw Area Episcopal Urban Cluster,
Saginaw, MI
Scholarship Resource Finders and
Counseling Services, Inc.,
Lauderhill, FL
Second Thursday Network, Inc.,
New York, NY
Sigma Omega Foundation, Chicago, IL
Slick Boys Youth Foundation, Inc.,
Chicago, IL
Society for Ultrastructural Pathology,
Inc., Birmingham, AL
Spirit of Life Dance Theater, Chicago, IL
St. James Community Choir,
Washington, DC
Take Heart, Inc., Denison, TX
Texas Logistics Education Foundation,
Dallas, TX
Tony Brock Tennis Foundation, Inc.,
Cincinnati, OH
Transportation Research Institute,
New Orleans, LA
Union Colony Estates, Greeley, CO
United States Amateur Boxing of
Pontoon Beach, Inc.,
Pontoon Beach, IL
Valley Arts Society, Puyallup, WA
Verrazano Babe Ruth League,
Staten Island, NY
Village Center of Poppleton,
Baltimore, MD
Violence Intervention Prevention
Coalition, Fort Worth, TX
VSL Association, San Marino, CA
Wisconsin State Equity Corporation,
Madison, WI
Wisdom Bridge Theatre Foundation,
Chicago, IL
Womad Foundation of North America,
Inc., New York, NY
Womens Resource Center of El Paso,
Inc., El Paso, TX
Young Organizers Uniting Teenage
Harmony, Inc., Brooklyn, NY
Zichron Yitzchok, Inc.,
Bedford Hills, NY
Zion Hill Foundation of Rochester, Inc.,
Rochester, NY
If an organization listed above submits
information that warrants the renewal of
its classification as a public charity or as a
private operating foundation, the Internal
Revenue Service will issue a ruling or de-
termination letter with the revised classi-
fication as to foundation status. Grantors
and contributors may thereafter rely upon
such ruling or determination letter as pro-
vided in section 1.509(a)–7 of the Income
Tax Regulations. It is not the practice of
the Service to announce such revised clas-
sification of foundation status in the Inter-
nal Revenue Bulletin.

September 11, 20002702000–37 I.R.B.
Under 31 Code of Federal Regulations,
Part 10, an attorney, certified public ac-
countant, enrolled agent or enrolled actu-
ary, in order to avoid the institution or
conclusion of a proceeding for his disbar-
ment or suspension from practice before
the Internal Revenue Service, may offer
his consent to suspension from such prac-
tice. The Director of Practice, in his dis-
cretion, may suspend an attorney, certi-
fied public accountant, enrolled agent or
enrolled actuary in accordance with the
consent offered.
Attorneys, certified public accountants,
enrolled agents and enrolled actuaries are
prohibited in any Internal Revenue Ser-
vice matter from directly or indirectly em-
ploying, accepting assistance from, being
employed by or sharing fees with, any
practitioner disbarred or suspended from
practice before the Internal Revenue Ser-
vice.
To enable attorneys, certified public ac-
countants, enrolled agents and enrolled
actuaries to identify practitioners under
consent suspension from practice before
the Internal Revenue Service, the Director
of Practice will announce in the Internal
Revenue Bulletin the names and ad-
dresses of practitioners who have been
suspended from such practice, their desig-
nation as attorney, certified public ac-
countant, enrolled agent or enrolled actu-
ary, and date or period of suspension.
This announcement will appear in the
weekly Bulletin at the earliest practicable
date after such action and will continue to
appear in the weekly Bulletins for five
successive weeks or for as many weeks as
is practicable for each attorney, certified
public accountant, enrolled agent or en-
rolled actuary so suspended and will be
consolidated and published in the Cumu-
lative Bulletin.
The following individuals have been
placed under consent suspension from
practice before the Internal Revenue Ser-
vice:
Announcement of the Consent Voluntary Suspension of Attorneys,
Certified Public Accountants, Enrolled Agents, and Enrolled Actuaries
From Practice Before the Internal Revenue Service
Date of
NameAddressDesignationSuspension
Stoppenhagen, Larry Ft. Wayne, INCPAApril 14, 2000
to
April 13, 2001
Chon, James N. Hollywood, CACPAMay 22, 2000
to
May 21, 2003
Bleyer, Stephen A.Bala Cynwyd, PACPAJune 26, 2000
to
December 25, 2000
Knutson, OwenOuray, COCPAJuly 3, 2000
to
January 2, 2003
Silverman, Richard E.Fayetteville, NYCPAAugust 1, 2000
to
March 31, 2004
Holt, JeffreyLittle Rock, AREnrolledOctober 1, 2000
Agentto
March 31, 2003
Barbagallo, JosephNewton, PACPAOctober 15, 2000
to
October 14, 2004

2000–37 I.R.B.271September 11, 2000
Under Section 330, Title 31 of the
United States Code, the Secretary of the
Treasury, after due notice and opportunity
for hearing, is authorized to suspend or
disbar from practice before the Internal
Revenue Service any person who has vio-
lated the rules and regulations governing
the recognition of attorneys, certified
public accountants, enrolled agents or en-
rolled actuaries to practice before the In-
ternal Revenue Service.
Attorneys, certified public accountants,
enrolled agents, and enrolled actuaries are
prohibited in any Internal Revenue Ser-
vice matter from directly or indirectly em-
ploying, accepting assistance from, being
employed by or sharing fees with, any
practitioner disbarred or under suspension
from practice before the Internal Revenue
Service.
To enable attorneys, certified public ac-
countants, enrolled agents and enrolled
actuaries to identify such disbarred or sus-
pended practitioners, the Director of Prac-
tice will announce in the Internal Revenue
Bulletin the names and addresses of prac-
titioners who have been suspended from
such practice, their designation as attor-
ney, certified public accountant, enrolled
agent or enrolled actuary, and the date of
disbarment or period of suspension. This
announcement will appear in the weekly
Bulletin for five successive weeks or as
long as it is practicable for each attorney,
certified public accountant, enrolled agent
or enrolled actuary so suspended or dis-
barred and will be consolidated and pub-
lished in the Cumulative Bulletin.
After due notice and opportunity for
hearing before an administrative law
judge, the following individual has been
disbarred from further practice before the
Internal Revenue Service:
Announcement of the Disbarment and Suspension of Attorneys,
Certified Public Accountants, Enrolled Agents, and Enrolled Actuaries
From Practice Before the Internal Revenue Service
NameAddressDesignation Effective Date
Luebben, WilliamHot Springs, AR CPAFebruary 11, 2000

September 11, 2000i2000–37 I.R.B.
Revenue rulings and revenue procedures
(hereinafter referred to as “rulings”) that
have an effect on previous rulings use the
following defined terms to describe the
effect:
Amplified describes a situation where
no change is being made in a prior pub-
lished position, but the prior position is
being extended to apply to a variation of
the fact situation set forth therein. Thus,
if an earlier ruling held that a principle
applied to A, and the new ruling holds
that the same principle also applies to B,
the earlier ruling is amplified. (Compare
with modified, below).
Clarified is used in those instances
where the language in a prior ruling is
being made clear because the language
has caused, or may cause, some confu-
sion. It is not used where a position in a
prior ruling is being changed.
Distinguisheddescribes a situation
where a ruling mentions a previously
published ruling and points out an essen-
tial difference between them.
Modified is used where the substance
of a previously published position is
being changed. Thus, if a prior ruling
held that a principle applied to A but not
to B, and the new ruling holds that it ap-
plies to both A and B, the prior ruling is
modified because it corrects a published
position. (Compare with amplified and
clarified, above).
Obsoleted describes a previously pub-
lished ruling that is not considered deter-
minative with respect to future transac-
tions. This term is most commonly used
in a ruling that lists previously published
rulings that are obsoleted because of
changes in law or regulations. A ruling
may also be obsoleted because the sub-
stance has been included in regulations
subsequently adopted.
Revoked describes situations where the
position in the previously published rul-
ing is not correct and the correct position
is being stated in the new ruling.
Superseded describes a situation where
the new ruling does nothing more than
restate the substance and situation of a
previously published ruling (or rulings).
Thus, the term is used to republish under
the 1986 Code and regulations the same
position published under the 1939 Code
and regulations. The term is also used
when it is desired to republish in a single
ruling a series of situations, names, etc.,
that were previously published over a pe-
riod of time in separate rulings. If the
new ruling does more than restate the
substance of a prior ruling, a combination
of terms is used. For example, modified
and superseded describes a situation
where the substance of a previously pub-
lished ruling is being changed in part and
is continued without change in part and it
is desired to restate the valid portion of
the previously published ruling in a new
ruling that is self contained. In this case
the previously published ruling is first
modified and then, as modified, is super-
seded.
Supplemented is used in situations in
which a list, such as a list of the names of
countries, is published in a ruling and
that list is expanded by adding further
names in subsequent rulings. After the
original ruling has been supplemented
several times, a new ruling may be pub-
lished that includes the list in the original
ruling and the additions, and supersedes
all prior rulings in the series.
Suspended is used in rare situations to
show that the previous published rulings
will not be applied pending some future
action such as the issuance of new or
amended regulations, the outcome of
cases in litigation, or the outcome of a
Service study.
Abbreviations
The following abbreviations in current use and for-
merly used will appear in material published in the
Bulletin.
A—Individual.
Acq.—Acquiescence.
B—Individual.
BE—Beneficiary.
BK—Bank.
B.T.A.—Board of Tax Appeals.
C—Individual.
C.B.—Cumulative Bulletin.
CFR—Code of Federal Regulations.
CI—City.
COOP—Cooperative.
Ct.D.—Court Decision.
CY—County.
D—Decedent.
DC—Dummy Corporation.
DE—Donee.
Del. Order—Delegation Order.
DISC—Domestic International Sales Corporation.
DR—Donor.
E—Estate.
EE—Employee.
E.O.—Executive Order.
ER—Employer.
ERISA—Employee Retirement Income Security Act.
EX—Executor.
F—Fiduciary.
FC—Foreign Country.
FICA—Federal Insurance 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

2000–37 I.R.B.iiSeptember 11, 2000
Numerical Finding List
1
Bulletins 2000–27 through 2000–36
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
2000–72, 2000–35 I.R.B. 226
2000–73, 2000–35 I.R.B. 230
2000–74, 2000–35 I.R.B. 230
2000–76, 2000–36 I.R.B. 260
2000–77, 2000–36 I.R.B. 260
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
2000–43, 2000–35 I.R.B. 209
2000–44, 2000–36 I.R.B. 255
2000–45, 2000–36 I.R.B. 256
Proposed Regulations:
REG–209038–89, 2000–34 I.R.B. 191
REG–105316–98, 2000–27 I.R.B. 98
REG–110311–98, 2000–36 I.R.B. 258
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–108522–00, 2000–34 I.R.B. 187
Railroad Retirement Quarterly Rate:
2000–28, I.R.B. 112
2000–29, I.R.B. 117
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
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
2000–40, 2000–35 I.R.B. 208
2000–41, 2000–36 I.R.B. 248
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
8896, 2000–36 I.R.B. 249
8897, 2000–36 I.R.B. 234
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.

September 11, 2000iii2000–37 I.R.B.
Finding List of Current Actions on
Previously Published Items
1
Bulletins 2000–27 through 2000–36
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
Proposed Regulations:
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
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
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
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.

INTERNAL REVENUE BULLETIN
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ly Bulletin are notified when copies of the Cumulative Bulletin are available. Certain issues of Cumulative Bulletins are out of print
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