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Bulletin No. 2000–14 April 3, 2000

Internal Revenue Bulletin 2000-14 · 2026-10-03 edition · updated 2026-10-04 · United States

of general tax principles to certain abuses regarding foreign currency losses under section 987 of the Code and announces a prospective regulatory change to the anti-abuse rule in the proposed regulations.

Announcement 2000–24, page 855. This announcement contains corrections to T.D. 8834 (1999–34 I.R.B. 251) relating to the treatment of distributions to foreign persons.

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