IRS Notices

Bulk operations
10 Jan 2001 | IRS Notices | National Publication | News story
In an historic announcement, the Internal Revenue Service issued their long-awaited position on split-dollar life insurance arrangements. In addition to the full text of Notice 2001-10, PGDC Editors have included in their commentary a chart setting forth the new rates...
21 Dec 2000 | IRS Notices | National Publication | News story
Several individuals and organizations have responded to Notice 2000-37, in which the IRS invited public suggestions for updating the sample charitable remainder trust forms previously published by the IRS.
27 Sep 2000 | IRS Notices | National Publication | News story
In Notice 2000-24, 2000-17 IRB 952, the IRS announced that Form 8870, Information Return for Transfers Associated With Certain Personal Benefits Contracts, is now available. Form 8870 needs to be filed by charities paying premiums on personal benefits contracts...
17 Jul 2000 | IRS Notices | National Publication | News story
In Notice 2000-37, the Service announced its intention to revise the charitable remainder annuity trust and unitrust sample forms and provisions previously published by the IRS to reflect recent changes in the law.
6 Apr 2000 | IRS Notices | National Publication | News story
In Notice 2000-24, the Service provides guidance to assist charitable organizations' compliance with the new reporting requirements imposed by the Ticket to Work and Work Incentives Improvement Act of 1999 relating to charitable split-dollar insurance arrangements.
13 Sep 1999 | IRS Notices | National Publication | News story
In Notice 99-47, the IRS provides guidance concerning a competent authority agreement that implements Article XXI of the United States - Canada Income Tax Convention which relates to cross-border charitable contributions and the reciprocal recognition of tax-exempt...
15 Jun 1999 | IRS Notices | National Publication | News story
In Notice 99-36, the Service takes the position that a taxpayer who participates in a charitable split-dollar transaction will not be allowed the charitable income or gift tax deduction and may, along with the participating charity, be subject to various penalties...
21 May 1999 | IRS Notices | National Publication | News story
In Notice 99-31, the Service has announced that it has extended the deadline for special reformations of charitable remainder unitrusts provided in section 1.664-3(a)(1)(i)(f)(3) of the Regulations from June 8, 1999 until June 30, 2000 and has stated that certain non-...
17 Mar 1999 | IRS Notices | National Publication | News story
In Notice 99-17, the IRS has corrected the inconsistency between Notice 98-20 and Code Section 1(h)(13)(D) regarding the ordering of capital gains distributions from charitable remainder trusts.
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Define: IRS Notices

A notice is a public pronouncement that may contain guidance that involves substantive interpretations of the Internal Revenue Code or other provisions of the law. For example, notices can be used to relate what regulations will say in situations where the regulations may not be published in the immediate future. Notices are also used by the IRS to notify the public and IRS staff regarding specific transactions that have come to its attention and how it might respond to them.

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