Bulletin No. 1997–18 May 5, 1997

Announcement 97–46, page 53. A list is given of organizations now classified as private foundations.

EXCISE TAX

P.L. 105–2, page 14. An Act to amend the Internal Revenue Code of 1986 to reinstate the Airport and Airway Trust Fund excise taxes, and other purposes.

ADMINISTRATIVE

REG–209823–96, page 47. Proposed regulations under sections 664 and 2707 of the Code relate to guidance regarding charitable remainder trusts and transfers of interests in trusts. A public hearing will be held on September 9, 1997.

Notice 97–28, page 45. Credit for producing fuel from a nonconventional source, section 29 inflation adjustment factor, and section 29 reference price. This notice publishes the section 29 inflation adjustment factor, the nonconventional source fuel credit, and the section 29 reference price for calendar year 1996.

Finding Lists begin on page 58. Index for January—April begins on page 60. Announcements of Disbarments and Suspensions begin on page 56. Announcement Relating to Court Decisions on page 4. Announcement of Declaratory Judgment Proceedings Under Section 7428 on page 53.