Bulletin No. 1997–29 July 21, 1997

EXEMPT ORGANIZATIONS

Announcement 97–72, page 15. A list is provided of organizations that no longer qualify as organizations to which contributions are deductible under section 170 of the Code.

ADMINISTRATIVE

Notice 97–42, page 12. This notice modifies the guidance set forth in Notice 97–18, 1997–10 I.R.B. 35, regarding the time for reporting certain transfers under section 1491 of the Code.

Announcement 97–61, page 13. This announcement publicizes a Competent Authority agreement executed between the United States and France to resolve a double taxation issue. The announcement states the double taxation relief measures as provided under the agreement.

Announcement 97–71, page 15. An updated edition of Publication 1542, Per Diem Rates, (revised May 1997), is now available.

Finding Lists begin on page 19. Announcement of Disbarments and Suspensions begins on page 16.