INCOME TAX

Internal Revenue Bulletin 2000-34 · 2026-10-03 edition · updated 2026-10-04 · United States

Rev. Rul. 2000–39, page 184. LIFO; price indexes; department stores. The June 2000 Bureau of Labor Statistics price indexes are accepted for use by department stores employing the retail inventory and last-in, first-out inventory methods for valuing inventories for tax years ended on, or with reference to, June 30, 2000.

REG–209038–89, page 191. Proposed regulations under section 679 of the Code relate to transfers of property by U.S. persons to foreign trusts having one or more United States beneficiaries. A public hearing is scheduled for November 8, 2000.

REG–108522–00, page 187. Proposed regulations under section 684 of the Code relate to tax on transfers of appreciated property to foreign trusts and foreign estates. A public hearing is scheduled for November 8, 2000.

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▸Contents — Internal Revenue Bulletin 2000-34

Internal Revenue Bulletin 2000-34

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