Article VI — Internal Revenue Bulletin 2000-22

TERMINATION

This Agreement may be terminated by either Contracting Party giving written notice of termination through diplomatic channels or as a consequence of a legislative act by a Contracting Party. In the case of termination by written notice through diplomatic channels, the Agreement shall cease to have effect for taxable periods beginning on or after 1 January of the calendar year next following the date on which notice of termination was given. If this Agreement is terminated as a consequence of any legislative act, the Contracting Party concerned shall give as much notice of termination as feasible

and such termination shall take effect as determined by such legislative act.

IN WITNESS WHEREOF, the undersigned being duly authorized by their respective Governments, have signed the present Agreement.

DONE at Riyadh this eleventh day of December one thousand nine hundred and ninety-nine, corresponding to the third day of Ramadan, one thousand four hundred and twenty, in the Arabic and English languages.

FOR THE GOVERNMENT OF THE UNITED STATES OF AMERICA:

Wyche Fowler, Jr. United States Ambassador to the Kingdom of Saudi Arabia

FOR THE GOVERNMENT OF THE KINGDOM OF SAUDI ARABIA:

Dr. Ibrahim Abdulaziz Al-Assaf Minister of Finance and National Economy

2000–22 I.R.B. 1127 May 30, 2000

May 30, 2000 1128 2000–22 I.R.B.

May 30, 2000 1130 2000–22 I.R.B.

2000–22 I.R.B. 1131 May 30, 2000

Announcement of the Disbarment and Suspension of Attorneys, Certified Public…¶

Under Section 330, Title 31 of the United States Code, the Secretary of the Treasury, after due notice and opportunity for hearing, is authorized to suspend or disbar from practice before the Internal Revenue Service any person who has violated the rules and regulations governing the recognition of attorneys, certified public accountants, enrolled agents or enrolled actuaries to practice before the Internal Revenue Service.

Attorneys, certified public accountants, enrolled agents, and enrolled actuaries are prohibited in any Internal Revenue Service

matter from directly or indirectly employing, accepting assistance from, being employed by or sharing fees with, any practitioner disbarred or under suspension from practice before the Internal Revenue Service.

To enable attorneys, certified public accountants, enrolled agents and enrolled actuaries to identify such disbarred or suspended practitioners, the Director of Practice will announce in the Internal Revenue Bulletin the names and addresses of practitioners who have been suspended from such practice, their designation as attorney, certified public accountant, enrolled

agent or enrolled actuary, and the date of disbarment or period of suspension. This announcement will appear in the weekly Bulletin for five successive weeks or as long as it is practicable for each attorney, certified public accountant, enrolled agent or enrolled actuary so suspended or disbarred and will be consolidated and published in the Cumulative Bulletin.

After due notice and opportunity for hearing before an administrative law judge, the following individuals has been disbarred from ffifther practice before the Internal Revenue Service:

Name Address Designation Effective Date

Kolesar, Gary N. Patchogue, NY CPA October 27, 1999

Exceptions & meaning →

Announcement of the Expedited Suspension of Attorneys, Certified Public Accountants,…¶

Under title 31 of the Code of Federal Regulations, section 10.76, the Director of Practice is authorized to immediately suspend from practice before the Internal Revenue Service any practitioner who, within five years, from the date the expedited proceeding is instituted, (1) has had a license to practice as an attorney, certified public accountant, or actuary suspended or revoked for cause; or (2) has been convicted of any crime under title 26 of the United States Code or, of a felony under title 18 of the United States Code involving dishonesty or breach of trust.

Attorneys, certified public accountants, enrolled agents, and enrolled actuaries are

prohibited in any Internal Revenue Service matter from directly or indirectly employing, accepting assistance from, being employed by, or sharing fees with, any practitioner disbarred or suspended from practice before the Internal Revenue Service.

To enable attorneys, certified pubic accountants, enrolled agents, and enrolled actuaries to identify practitioners under expedited suspension from practice before the Internal Revenue Service, the Director of Practice will announce in the Internal Revenue Bulletin the names and addresses of practitioners who have been suspended from such practice, their designation as attorney, certified public accountant, enrolled

agent, or enrolled actuary, and date or period of suspension. This announcement will appear in the weekly Bulletin at the earliest practicable date after such action and will continue to appear in the weekly Bulletins for five successive weeks or for as many weeks as is practicable for each attorney, certified public accountant, enrolled agent, or enrolled actuary so suspended and will be consolidated and published in the Cumulative Bulletin.

The following individuals have been placed under suspension from practice before the Internal Revenue Service by virtue of the expedited proceeding provisions of the applicable regulations:

2000–22 I.R.B. 1147 May 30, 2000

Date of Name Address Designation Suspension

Moeller, David G. Golden Valley, MN Attorney Indefinite

from March 8, 1999 Dais, Robert E. Plano, TX CPA Indefinite

from March 15, 1999 Taylor, Donald J. Sequim, WA CPA Indefinite

from March 15, 1999 Thurson, Terrance N. Jacksonville, FL CPA Indefinite

from March 15, 1999 Hartman, Richard Merrick, NY Attorney Indefinite

from March 15, 1999 Mandel, Stewart I. Univ. Heigths, OH Attorney Indefinite

from March 15, 1999 Gowin, Dennis L. Falls Church, VA CPA Indefinite

from March 15, 1999 Kelly, Richard Lloyd Harbor, NY Attorney Indefinite

from March 16, 1999 Nagel, Maxine M. Renton, WA CPA Indefinite

from March 16, 1999 Cox, James L. Bedford, TX CPA Indefinite

from March 23, 1999 Shields, Morris R. Omaha, NE CPA Indefinite

from March 23, 1999 Stradone, Mark A. San Antonio, TX CPA Indefinite

from March 24, 1999 Anderson, David J. Minnetonka, MN CPA Indefinite

from March 28, 1999 Budenz, Lawrence J. Miamisburg, OH CPA Indefinite

from March 28, 1999 Hogan, Kelly M. Ogallala, NE Attorney Indefinite

from March 28, 1999 Fernez, Daniel J. Monroe, CT CPA Indefinite

from March 28, 1999 Fitsos, John Sacramento, CA Attorney Indefinite

from March 28, 1999

May 30, 2000 1148 2000–22 I.R.B.

Schweitzer, Clifford A. Aberdeen, SD CPA Indefinite

from April 2, 1999 Magdalena, Lynn Joseph McAlester, OK CPA Indefinite

from April 2, 1999 Parrott, George Nashville, TN CPA Indefinite

from April 2, 1999 Elder Jr., Wilton K. Burlington, NC Attorney Indefinite

from May 6, 1999 Passero, Robert Seal Beach, CA CPA Indefinite

from July 8, 1999 Stringham, Richard Columbia, MO CPA Indefinite

from July 8, 1999 Koseluk, Alexander F. Omaha, NE Attorney Indefinite

from July 19, 1999 Dotson, Marshall F. Jacksonville, NC Attorney Indefinite

from July 27, 1999 Schaffer, Clark D. Atlantic Beach, FL CPA Indefinite

from July 27, 1999 Zimmerman, Robert Alpharetta, GA CPA Indefinite

from January 17, 2000

2000–22 I.R.B. 1149 May 30, 2000

Exceptions & meaning →

Definition of Terms¶

Revenue rulings and revenue procedures (hereinafter referred to as “rulings”) that have an effect on previous rulings use the following defined terms to describe the effect:

Amplified describes a situation where no change is being made in a prior published position, but the prior position is being extended to apply to a variation of the fact situation set forth therein. Thus, if an earlier ruling held that a principle applied to A, and the new ruling holds that the same principle also applies to B, the earlier ruling is amplified. (Compare with modified, below).

Clarified is used in those instances where the language in a prior ruling is being made clear because the language has caused, or may cause, some confusion. It is not used where a position in a prior ruling is being changed.

Distinguished describes a situation where a ruling mentions a previously published ruling and points out an essential difference between them.

Modified is used where the substance of a previously published position is being changed. Thus, if a prior ruling held that a principle applied to A but not to B, and the new ruling holds that it ap

Exceptions & meaning →

Abbreviations¶

The following abbreviations in current use and for- merly used will appear in material published in the Bulletin.

A —Individual. Acq. —Acquiescence. B —Individual. BE —Beneficiary. BK —Bank. B.T.A. —Board of Tax Appeals. C. —Individual. C.B. —Cumulative Bulletin. CFR —Code of Federal Regulations. CI —City. COOP —Cooperative. Ct.D. —Court Decision. CY —County. D —Decedent. DC —Dummy Corporation. DE —Donee. Del. Order —Delegation Order. DISC —Domestic International Sales Corporation. DR —Donor. E —Estate. EE —Employee.

plies to both A and B, the prior ruling is modified because it corrects a published position. (Compare with amplified and clarified, above).

Obsoleted describes a previously published ruling that is not considered determinative with respect to future transactions. This term is most commonly used in a ruling that lists previously published rulings that are obsoleted because of changes in law or regulations. A ruling may also be obsoleted because the substance has been included in regulations subsequently adopted.

Revoked describes situations where the position in the previously published ruling is not correct and the correct position is being stated in the new ruling.

Superseded describes a situation where the new ruling does nothing more than restate the substance and situation of a previously published ruling (or rulings). Thus, the term is used to republish under the 1986 Code and regulations the same position published under the 1939 Code and regulations. The term is also used when it is desired to republish in a single ruling a series of situations, names, etc., that were previously published over a period of time in separate rulings. If the

E.O. —Executive Order. ER —Employer. ERISA —Employee Retirement Income Security Act. EX —Executor. F —Fiduciary. FC —Foreign Country. FICA —Federal Insurance Contribution Act. FISC —Foreign International Sales Company. FPH —Foreign Personal Holding Company. F.R. —Federal Register. FUTA —Federal Unemployment Tax Act. FX —Foreign Corporation. G.C.M. —Chief Counsel’s Memorandum. GE —Grantee. GP —General Partner. GR —Grantor. IC —Insurance Company. I.R.B. —Internal Revenue Bulletin. LE —Lessee. LP —Limited Partner. LR —Lessor. M —Minor. Nonacq. —Nonacquiescence. O —Organization. P —Parent Corporation.

new ruling does more than restate the substance of a prior ruling, a combination of terms is used. For example, modified and superseded describes a situation where the substance of a previously published ruling is being changed in part and is continued without change in part and it is desired to restate the valid portion of the previously published ruling in a new ruling that is self contained. In this case the previously published ruling is first modified and then, as modified, is superseded.

Supplemented is used in situations in which a list, such as a list of the names of countries, is published in a ruling and that list is expanded by adding further names in subsequent rulings. After the original ruling has been supplemented several times, a new ruling may be published that includes the list in the original ruling and the additions, and supersedes all prior rulings in the series.

Suspended is used in rare situations to show that the previous published rulings will not be applied pending some future action such as the issuance of new or amended regulations, the outcome of cases in litigation, or the outcome of a Service study.

PHC —Personal Holding Company. PO —Possession of the U.S. PR —Partner. PRS —Partnership. PTE —Prohibited Transaction Exemption. Pub. L. —Public Law. REIT —Real Estate Investment Trust. Rev. Proc. —Revenue Procedure. Rev. Rul. —Revenue Ruling. S —Subsidiary. S.P.R. —Statements of Procedral Rules. Stat. —Statutes at Large. T —Target Corporation. T.C. —Tax Court. T.D. —Treasury Decision. TFE —Transferee. TFR —Transferor. T.I.R. —Technical Information Release. TP —Taxpayer. TR —Trust. TT —Trustee. U.S.C. —United States Code. X —Corporation. Y —Corporation. Z —Corporation.

May 30, 2000 i 2000–22 I.R.B.

Revenue Procedures—continued: 2000–20, 2000–6 I.R.B. 553 2000–21, 2000–19 I.R.B. 971 2000–22, 2000–20 I.R.B. 1008 2000–23, 2000–21 I.R.B. 1018 2000–25, 2000–21 I.R.B. 1033

Revenue Rulings: 2000–1, 2000–2 I.R.B. 250 2000–2, 2000–3 I.R.B. 305 2000–3, 2000–3 I.R.B. 297 2000–4, 2000–4 I.R.B. 331 2000–5, 2000–5 I.R.B. 436 2000–6, 2000–6 I.R.B. 512 2000–7, 2000–9 I.R.B. 712 2000–8, 2000–7 I.R.B. 617 2000–9, 2000–6 I.R.B. 497 2000–10, 2000–8 I.R.B. 643 2000–11, 2000–10 I.R.B. 734 2000–12, 2000–11 I.R.B. 744 2000–13, 2000–12 I.R.B. 774 2000–14, 2000–12 I.R.B. 779 2000–15, 2000–12 I.R.B. 774 2000–16, 2000–12 I.R.B. 780 2000–17, 2000–13 I.R.B. 842 2000–18, 2000–14 I.R.B. 847 2000–19, 2000–14 I.R.B. 849 2000–20, 2000–16 I.R.B. 880 2000–21, 2000–16 I.R.B. 881 2000–22, 2000–16 I.R.B. 880 2000–23, 2000–19 I.R.B. 964 2000–24, 2000–19 I.R.B. 963 2000–25, 2000–20 I.R.B. 1006 2000–27, 2000–21 I.R.B. 1016

Treasury Decisions: 8849, 2000–2 I.R.B. 245 8850, 2000–2 I.R.B. 265 8851, 2000–2 I.R.B. 275 8852, 2000–2 I.R.B. 253 8853, 2000–4 I.R.B. 377 8854, 2000–3 I.R.B. 306 8855, 2000–4 I.R.B. 374 8856, 2000–3 I.R.B. 298 8857, 2000–4 I.R.B. 365 8858, 2000–4 I.R.B. 332 8859, 2000–5 I.R.B. 429 8860, 2000–5 I.R.B. 437 8861, 2000–5 I.R.B. 441 8862, 2000–6 I.R.B. 466 8863, 2000–6 I.R.B. 488 8864, 2000–7 I.R.B. 614 8865, 2000–7 I.R.B. 589 8866, 2000–6 I.R.B. 495 8867, 2000–7 I.R.B. 620 8868, 2000–6 I.R.B. 491 8869, 2000–6 I.R.B. 498 8870, 2000–8 I.R.B. 647 8871, 2000–8 I.R.B. 641 8872, 2000–8 I.R.B. 639 8873, 2000–9 I.R.B. 713 8874, 2000–8 I.R.B. 644 8875, 2000–11 I.R.B. 761 8876, 2000–11 I.R.B. 753 8877, 2000–11 I.R.B. 747 8878, 2000–15 I.R.B. 857 8879, 2000–16 I.R.B. 882 8880, 2000–20 I.R.B. 1003

Numerical Finding List ¹

Bulletins 2000–1 through 2000–21

Announcements: 2000–1, 2000–2 I.R.B. 294 2000–2, 2000–2 I.R.B. 295 2000–3, 2000–2 I.R.B. 296 2000–4, 2000–3 I.R.B. 317 2000–5, 2000–4 I.R.B. 427 2000–6, 2000–4 I.R.B. 428 2000–7, 2000–6 I.R.B. 586 2000–8, 2000–6 I.R.B. 586 2000–9, 2000–9 I.R.B. 733 2000–10, 2000–9 I.R.B. 733 2000–11, 2000–10 I.R.B. 739 2000–12, 2000–12 I.R.B. 835 2000–13, 2000–11 I.R.B. 771 2000–14, 2000–11 I.R.B. 772 2000–15, 2000–12 I.R.B. 837 2000–16, 2000–12 I.R.B. 837 2000–17, 2000–13 I.R.B. 846 2000–18, 2000–13 I.R.B. 846 2000–19, 2000–19 I.R.B. 973 2000–20, 2000–19 I.R.B. 977 2000–21, 2000–19 I.R.B. 983 2000–22, 2000–19 I.R.B. 987 2000–23, 2000–19 I.R.B. 992 2000–24, 2000–14 I.R.B. 855 2000–25, 2000–14 I.R.B. 855 2000–26, 2000–15 I.R.B. 876 2000–27, 2000–15 I.R.B. 876 2000–28, 2000–15 I.R.B. 876 2000–29, 2000–15 I.R.B. 877 2000–30, 2000–15 I.R.B. 877 2000–31, 2000–15 I.R.B. 877 2000–32, 2000–15 I.R.B. 879 2000–33, 2000–15 I.R.B. 878 2000–34, 2000–15 I.R.B. 879 2000–35, 2000–16 I.R.B. 922 2000–36, 2000–16 I.R.B. 947 2000–37, 2000–16 I.R.B. 947 2000–38, 2000–16 I.R.B. 948 2000–39, 2000–16 I.R.B. 948 2000–40, 2000–16 I.R.B. 948 2000–41, 2000–16 I.R.B. 949 2000–42, 2000–16 I.R.B. 949 2000–43, 2000–17 I.R.B. 957 2000–44, 2000–17 I.R.B. 958 2000–45, 2000–18 I.R.B. 962 2000–46, 2000–19 I.R.B. 997 2000–47, 2000–21 I.R.B. 1118 2000–49, 2000–19 I.R.B. 998 2000–50, 2000–19 I.R.B. 998

Court Decisions: 2066, 2000–15 I.R.B. 867 2067, 2000–15 I.R.B. 863

Notices: 2000–1, 2000–2 I.R.B. 288 2000–2, 2000–9 I.R.B. 727 2000–3, 2000–4 I.R.B. 413 2000–4, 2000–3 I.R.B. 313 2000–5, 2000–3 I.R.B. 314 2000–6, 2000–3 I.R.B. 315 2000–7, 2000–4 I.R.B. 419 2000–8, 2000–4 I.R.B. 420 2000–9, 2000–5 I.R.B. 449 2000–10, 2000–5 I.R.B. 451

1 A cumulative list of all revenue rulings, revenue procedures, Treasury decisions, etc., published in Internal Revenue Bulletins 1999–27 through 1999–52 is in Internal Revenue Bulletin 2000–1, dated January 3, 2000.

Notices—continued: 2000–11, 2000–6 I.R.B. 572 2000–12, 2000–9 I.R.B. 727 2000–13, 2000–9 I.R.B. 732 2000–14, 2000–10 I.R.B. 737 2000–15, 2000–12 I.R.B. 826 2000–16, 2000–12 I.R.B. 826 2000–17, 2000–12 I.R.B. 827 2000–18, 2000–13 I.R.B. 845 2000–19, 2000–13 I.R.B. 845 2000–20, 2000–14 I.R.B. 851 2000–21, 2000–19 I.R.B. 967 2000–22, 2000–16 I.R.B. 902 2000–23, 2000–17 I.R.B. 952 2000–24, 2000–17 I.R.B. 952 2000–25, 2000–17 I.R.B. 954 2000–26, 2000–17 I.R.B. 954 2000–27, 2000–21 I.R.B. 1116 2000–28, 2000–21 I.R.B. 1116

Proposed Regulations: REG–208280–86, 2000–8 I.R.B. 654 REG–209135–88, 2000–8 I.R.B. 681 REG–208254–90, 2000–6 I.R.B. 577 REG–209601–92, 2000–12 I.R.B. 829 REG–100276–97, 2000–8 I.R.B. 682 REG–101492–98, 2000–3 I.R.B. 326 REG–106012–98, 2000–2 I.R.B. 290 REG–109101–98, 2000–16 I.R.B. 903 REG–110311–98, 2000–11 I.R.B. 767 REG–103831–99, 2000–5 I.R.B. 452 REG–103882–99, 2000–8 I.R.B. 706 REG–105089–99, 2000–6 I.R.B. 580 REG–105279–99, 2000–8 I.R.B. 707 REG–105606–99, 2000–4 I.R.B. 421 REG–107872–99, 2000–16 I.R.B. 911 REG–111119–99, 2000–5 I.R.B. 455 REG–113572–99, 2000–7 I.R.B. 624 REG–116048–99, 2000–6 I.R.B. 584 REG–116567–99, 2000–5 I.R.B. 463 REG–116704–99, 2000–3 I.R.B. 325 REG–117162–99, 2000–15 I.R.B. 871 REG–100163–00, 2000–7 I.R.B. 633 REG–100291–00, 2000–16 I.R.B. 917 REG–103735–00, 2000–11 I.R.B. 770 REG–103736–00, 2000–11 I.R.B. 768

Railroad Retirement Quarterly Rate: 2000–9 I.R.B. 721

Revenue Procedures: 2000–1, 2000–1 I.R.B. 4 2000–2, 2000–1 I.R.B. 73 2000–3, 2000–1 I.R.B. 103 2000–4, 2000–1 I.R.B. 115 2000–5, 2000–1 I.R.B. 158 2000–6, 2000–1 I.R.B. 187 2000–7, 2000–1 I.R.B. 227 2000–8, 2000–1 I.R.B. 230 2000–9, 2000–2 I.R.B. 280 2000–10, 2000–2 I.R.B. 287 2000–11, 2000–3 I.R.B. 309 2000–12, 2000–4 I.R.B. 387 2000–13, 2000–6 I.R.B. 515 2000–14, 2000–18 I.R.B. 960 2000–15, 2000–5 I.R.B. 447 2000–16, 2000–6 I.R.B. 518 2000–17, 2000–11 I.R.B. 766 2000–18, 2000–9 I.R.B. 722 2000–19, 2000–12 I.R.B. 785

2000–22 I.R.B. ii May 30, 2000

Revenue Procedures—Continued:

99–4 Superseded by Rev. Proc. 2000–4, 2000–1 I.R.B. 115

99–5 Superseded by Rev. Proc. 2000–5, 2000–1 I.R.B. 158

99–6 Superseded by Rev. Proc. 2000–6, 2000–1 I.R.B. 187

99–7 Superseded by Rev. Proc. 2000–7, 2000–1 I.R.B. 227

99–8 Superseded by Rev. Proc. 2000–8, 2000–1 I.R.B. 230

99–13 Modified and superseded by Rev. Proc. 2000–16, 2000–6 I.R.B. 518

99–20 Supplemented by Rev. Proc. 2000–14, 2000–18 I.R.B. 960

99–22 Obsoleted by (except as provided in section 5.02 of) Rev. Proc. 2000–21, 2000–19 I.R.B. 971

99–24 Superseded by Rev. Proc. 2000–23, 2000–21 I.R.B. 1018

99–29 Superseded by Rev. Proc. 2000–25, 2000–21 I.R.B. 1033

99–31 Modified and superseded by Rev. Proc. 2000–16, 2000–6 I.R.B. 518

99–49 Modified and amplified by Rev. Rul. 2000–4, 2000–4 I.R.B. 331 Rev. Rul. 2000–7, 2000–9 I.R.B. 712 Notice 2000–4, 2000–3 I.R.B. 313

99–51 Superseded by Rev. Proc. 2000–3, 2000–1 I.R.B. 103

2000–6 Modified by Rev. Proc. 2000–20, 2000–6 I.R.B. 553

2000–8 Modified by Rev. Proc. 2000–16, 2000–6 I.R.B. 518 Rev. Proc. 2000–20, 2000–6 I.R.B. 553

2000–12 Corrected by Announcement 2000–50, 2000–19 I.R.B. 998

2000–16 Corrected by Announcement 2000–17, 2000–13 I.R.B. 846

Revenue Rulings:

57–259 Obsoleted by T.D. 8879, 2000–16 I.R.B. 882

Finding List of Current Actions on Previously Published Items ¹

Bulletins 2000–1 through 2000–21

Announcements:

99–40 Obsoleted by T.D. 8879, 2000–16 I.R.B. 882

99–50 Modified by Rev. Proc. 2000–20, 2000–6 I.R.B. 553

99–59 Superseded by Announcement 2000–47, 2000–21 I.R.B. 1118

2000–18 Corrected by Announcement 2000–32, 2000–15 I.R.B. 878

Notices:

88–125 Obsoleted by T.D. 8870, 2000–8 I.R.B. 647

92–48 Obsoleted by Notice 2000–11, 2000–6 I.R.B. 572

97–19 Modified by Rev. Proc. 2000–1, 2000–1 I.R.B. 4

98–22 Obsoleted by T.D. 8870, 2000–8 I.R.B. 647

98–52 Modified by Notice 2000–3, 2000–4 I.R.B. 413

98–61 Modified and superseded by Rev. Proc. 2000–15, 2000–5 I.R.B. 447

99–8 Obsoleted by Rev. Proc. 2000–12, 2000–4 I.R.B. 387

2000–4 Corrected by Announcement 2000–9, 2000–9 I.R.B. 733

Proposed Regulations:

REG–209601–92 Corrected by Announcement 2000–40, 2000–16 I.R.B. 948

REG–100276–97 Corrected by Announcement 2000–38, 2000–16 I.R.B. 948

REG–101492–98 Corrected by Announcement 2000–16, 2000–12 I.R.B. 837

REG–113572–99 Corrected by Announcement 2000–41, 2000–16 I.R.B. 949

REG–103736–00 Corrected by Announcement 2000–44, 2000–17 I.R.B. 958

1 A cumulative list of current actions on previously published items in Internal Revenue Bulletins 1999–27 through 1999–52 is in Internal Revenue Bulletin 2000–1, dated January 3, 2000.

Revenue Procedures:

80–18 Modified by Rev. Proc. 2000–13, 2000–6 I.R.B. 515

89–9 Superseded by Rev. Proc. 2000–20, 2000–6 I.R.B. 553

89–13 Superseded by Rev. Proc. 2000–20, 2000–6 I.R.B. 553

90–21 Superseded by Rev. Proc. 2000–20, 2000–6 I.R.B. 553

91–66 Superseded by Rev. Proc. 2000–20, 2000–6 I.R.B. 553

92–13 Modified, amplified, and superseded by Rev. Proc. 2000–11, 2000–3 I.R.B. 309

92–13A Modified, amplified, and superseded by Rev. Proc. 2000–11, 2000–3 I.R.B. 309

92–41 Superseded by Rev. Proc. 2000–20, 2000–6 I.R.B. 553

93–9 Superseded by Rev. Proc. 2000–20, 2000–6 I.R.B. 553

93–10 Superseded by Rev. Proc. 2000–20, 2000–6 I.R.B. 553

94–12 Modified, amplified, and superseded by Rev. Proc. 2000–11, 2000–3 I.R.B. 309

95–42 Superseded by Rev. Proc. 2000–20, 2000–6 I.R.B. 553

96–13 Modified by Rev. Proc. 2000–1, 2000–1 I.R.B. 4

98–22 Modified and superseded by Rev. Proc. 2000–16, 2000–6 I.R.B. 518

98–27 Superseded by Rev. Proc. 2000–12, 2000–4 I.R.B. 387

98–64 Superseded by Rev. Proc. 2000–9, 2000–2 I.R.B. 280

98–65 Superseded by Rev. Proc. 2000–19, 2000–12 I.R.B. 785

99–1 Superseded by Rev. Proc. 2000–1, 2000–1 I.R.B. 4

99–2 Superseded by Rev. Proc. 2000–2, 2000–1 I.R.B. 73

99–3 Superseded by Rev. Proc. 2000–3, 2000–1 I.R.B. 103

May 30, 2000 iii 2000–22 I.R.B.

__ Revenue Rulings—continued:

57–499 Obsoleted by T.D. 8879, 2000–16 I.R.B. 882

73–292 Obsoleted by T.D. 8879, 2000–16 I.R.B. 882

76–79 Distinguised by Rev. Rul. 2000–24, 2000–19 I.R.B. 963

78–218 Obsoleted by T.D. 8879, 2000–16 I.R.B. 882

86–62 Obsoleted by T.D. 8879, 2000–16 I.R.B. 882

88–36 Modified by Rev. Rul. 2000–6, 2000–6 I.R.B. 512

89–89 Obsoleted by Rev. Rul. 2000–2, 2000–3 I.R.B. 305

92–19 Supplemented by Rev. Rul. 2000–17, 2000–13 I.R.B. 842

98–30 Amplified and superseded by Rev. Rul. 2000–8, 2000–7 I.R.B. 617

Treasury Decisions:

8734 Modified by T.D. 8856, 2000–3 I.R.B. 298

8804 Modified by T.D. 8856, 2000–3 I.R.B. 298

8845 Corrected by Announcement 2000–6, 2000–4 I.R.B. 428

8846 Corrected by Announcement 2000–3, 2000–2 I.R.B. 296

8847 Corrected by Announcement 2000–13, 2000–11 I.R.B. 771

8849 Corrected by Announcement 2000–28, 2000–15 I.R.B. 876

8852 Corrected by Announcement 2000–18, 2000–13 I.R.B. 846

8853 Corrected by Announcement 2000–33, 2000–15 I.R.B. 878

8856 Corrected by Announcement 2000–31, 2000–15 I.R.B. 877

8859 Corrected by Announcement 2000–27, 2000–15 I.R.B. 876

8864 Corrected by Announcement 2000–26, 2000–15 I.R.B. 876

8865 Corrected by Announcement 2000–37, 2000–16 I.R.B. 947

Treasury Decisions—continued:

8867 Corrected by Announcement 2000–30, 2000–15 I.R.B. 877

8869 Corrected by Announcement 2000–36, 2000–16 I.R.B. 947

8870 Corrected by Announcement 2000–34, 2000–15 I.R.B. 879

8874 Corrected by Announcement 2000–29, 2000–15 I.R.B. 877

2000–22 I.R.B. iv May 30, 2000

Exceptions & meaning →

Announcement of the Disbarment and Suspension of Attorneys, Certified Public…¶

Announcement of the Consent Voluntary Suspension of Attorneys, Certified Public…¶

Announcement of the Expedited Suspension of Attorneys, Certified Public Accountants,…¶

Definition of Terms¶

Abbreviations¶