Bulletin No. 2000–42 October 16, 2000
Internal Revenue Bulletin 2000-42 · 2026-10-03 edition · updated 2026-10-04 · United States
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2000, organizations that pay premiums on “personal benefit contracts,” as that term is used in section 170(f)(10) of the Code, must file Form 8870 by the later of 90 days after this announcement or the date the organization is required to file its annual return. See also Notice 2000–24, 2000–17 I.R.B. 952.
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