Bulletin No. 1997–14 April 7, 1997

Announcement 97–32, page 17. Form 5309, Application for Determination of Employee Stock Ownership Plan, has been revised. Prior versions of the application form may be used until July 1, 1997.

EXEMPT ORGANIZATIONS

Announcement 97–28, page 15. A list is given of organizations now classified as private foundations.

ADMINISTRATIVE

Announcement 97–29, page 16. The United States recently exchanged instruments of ratification for new income tax treaties with Indonesia and Kazakstan. This announcement provides information on the income tax rates and withholding rates on certain income prescribed by these treaties.

Announcement 97–30, page 16. The 1996 fourth quarter update of the directory section of Publication 938, Real Estate Mortgage Investment Conduits (REMICs) Reporting Information (And Other Collateralized Debt Obligations (CDOs)), is now available on the IRS electronic bulletin board (IRS–BBS).

Announcement 97–31, page 16. REG–251520–96, 1996–48 I.R.B. 15, relating to the tax treatment of certain transactions involving the transfer of computer programs, is corrected.