bulletin Internal Revenue›Bulletin No. 2000–6 February 7, 2000
ADMINISTRATIVE
Internal Revenue Bulletin 2000-6 · 2026-10-03 edition · updated 2026-10-04 · United States
REG–208254–90, page 577. Proposed regulations under section 861 of the Code relate to the source of compensation for labor or personal services. A public hearing is scheduled for April 19, 2000.
REG–105089–99, page 580. Proposed regulations under section 356 of the Code relate to the treatment of nonqualified preferred stock and other preferred stock in certain exchanges and distributions. A public hearing is scheduled for May 31, 2000.
Rev. Proc. 2000–13, page 515. This prodedure provides guidance on the application of Articles 10(2) and 23 of the United States-United Kingdom income tax treaty after the repeal of the U.K. advance corporation tax (ACT) and reduction of the U.K. Shareholder tax credit. Rev. Proc. 80–18 modified.
February 7, 2000 2000–6 I.R.B.
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