Bulletin No. 1997–11 March 17, 1997

EMPLOYEE PLANS

Announcement 97–20, page 22. Beginning April 1, 1997, requests for employee plan determination letters and applications for recognition of tax exemption, formerly sent to the district office in Los Angeles, CA, should be sent to the Internal Revenue Service Center in Covington, KY.

Announcement 97–24, page 24. An amendment to section 401(a)(9)(C) of the Code, pertaining to the required beginning date for minimum distributions in the instance of certain plan participants (other than 5% owners) that was made by section 1404(a) of the Small Business Job Protection Act of 1996, is described.

EXEMPT ORGANIZATIONS

Announcement 97–23, page 23. A list is given of organizations now classified as private foundations.

ADMINISTRATIVE

REG–209729–94, page 19. EE–45–94, 1995–1 C.B. 853, relating to the selfemployment tax treatment of members of certain limited liability companies, is withdrawn.

Rev. Proc. 97–20, page 10. Automobile owners and lessees. This procedure provides owners and lessees of passenger automobiles with tables detailing the limitations on depreciation deductions for automobiles first placed in service during calendar year 1997 and the amounts to be included in income for automobiles first leased during calendar year 1997. In addition, this procedure provides the maximum

(Continued on page 4)

Finding Lists begin on page 29. Announcement of Disbarments and Suspensions begins on page 26. Announcement of Declaratory Judgment Proceedings Under Section 7428 begins on page 26.