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INCOME TAX

Internal Revenue Bulletin 2000-27 · 2026-10-03 edition · updated 2026-10-04 · United States

Accounting period change, automatic

consent (RP 11) 3, 309 Acquisitions, recognition of gain on dis

(Notice 13) 9, 732 Satisfactory bond; “bond factor”

amounts for the period:

tributions (Ann 10) 9, 733 Adequate disclosure of gifts (Ann 6) 4,

(REG–116048–99) 6, 584 Foreign currency:

428 Advance letter rulings and determination

  1. 26, 1269 Puerto Rico and possession tax credit,

January through March 2000

(RR 22) 16, 880 April through June 2000 (RR

Gains and losses, qualified business

units (Notice 20) 14, 851 Hyperinflation; definition

(REG–116567–99) 5, 463 ; (TD 8860) 5, 437

letters, areas which will not be issued from:

Associate Chief Counsel, Domestic

termination of (TD 8868) 6, 491 Research credit, controlled group

July 3, 2000 viii 2000–27 I.R.B.

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▸Contents — Internal Revenue Bulletin 2000-27

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