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EXCISE TAX

Internal Revenue Bulletin 2000-11 · 2026-10-03 edition · updated 2026-10-04 · United States

Rev. Proc. 2000–17, page 766. Excise tax; minimum funding standard. This revenue procedure provides that under certain circumstances the second tier excise tax described in section 4971(b) of the Code, which is imposed as a result of the failure to meet the minimum funding standards under section 412, will be waived automatically.

Finding Lists begin on page ii.

Department of the Treasury Internal Revenue Service

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▸Contents — Internal Revenue Bulletin 2000-11

Internal Revenue Bulletin 2000-11

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