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Highlights summarize final and temporary income tax regulations, guidance on substantiation of business expenses, amortization of goodwill and intangible property, PFIC mark-to-market election rules, and related employee plan rulings. It also outlines proposed regulations for transportation fringe benefits and anti-churning rules, plus administrative information and an overview of Bulletin structure and use as precedent.",{"@graph":69,"@context":122},[70,84,105],{"@type":71,"itemListElement":72},"BreadcrumbList",[73,77,79,82],{"item":74,"name":75,"@type":76,"position":8},"https://docshare.wps.com","Home","ListItem",{"item":78,"name":9,"@type":76,"position":14},"https://docshare.wps.com/document/",{"item":80,"name":40,"@type":76,"position":81},"https://docshare.wps.com/document/research-report/",3,{"item":83,"name":65,"@type":76,"position":19},"https://docshare.wps.com/document/internal-revenue-bulletin-bulletin-no-2000-7/347458/",{"url":83,"name":65,"@type":85,"image":86,"author":91,"headline":65,"publisher":94,"fileFormat":97,"inLanguage":63,"description":67,"dateModified":98,"datePublished":99,"encodingFormat":97,"isAccessibleForFree":100,"interactionStatistic":101},"DigitalDocument",{"url":87,"@type":88,"width":89,"height":90},"https://docshare.wps.com/thumbnails/internal-revenue-bulletin-bulletin-no-2000-7/347458.png","ImageObject",300,407,{"name":92,"@type":93},"Blitz","Person",{"url":74,"name":95,"@type":96},"DocShare","Organization","application/pdf","2026-09-25","2026-09-22",true,{"@type":102,"interactionType":103,"userInteractionCount":81},"InteractionCounter",{"@type":104},"ViewAction",{"@type":106,"mainEntity":107},"FAQPage",[108,114,118],{"name":109,"@type":110,"acceptedAnswer":111},"What does Internal Revenue Bulletin No. 2000-7 contain?","Question",{"text":112,"@type":113},"It publishes official IRS rulings and procedures and includes Treasury Decisions, executive orders, tax conventions, legislation, court decisions, and other items of general interest, with highlights covering specific tax topics.","Answer",{"name":115,"@type":110,"acceptedAnswer":116},"What are the income tax highlight items in this issue?",{"text":117,"@type":113},"The highlights summarize final and temporary regulations under Code section 274, guidance on amortization of goodwill and certain intangibles, and mark-to-market election rules for PFIC stock, among other items.",{"name":119,"@type":110,"acceptedAnswer":120},"How is the Bulletin structured into parts?",{"text":121,"@type":113},"The Bulletin is divided into four parts: Part I covers the 1986 Code, Part II covers treaties and tax legislation (with subparts A and B), Part III covers administrative/procedural/miscellaneous items, and Part IV covers items of general interest.","https://schema.org",{"og:url":83,"og:type":124,"og:title":65,"og:site_name":95,"og:description":67},"article",{"robots":126,"canonical":83},"index,follow",{"doc_id":128,"site_id":62},347458,1790307800,{"code":4,"msg":5,"data":131},{"doc_id":128,"user_id":132,"nickname":92,"user_avatar":133,"doc_module":4,"category_id":39,"category_name":40,"doc_title":65,"doc_description":67,"doc_content":134,"file_id":135,"file_url":136,"file_type":137,"file_size":138,"view_count":81,"is_deleted":4,"is_public":8,"is_downloadable":8,"audit_status":8,"page_count":139,"language":140,"language_code":63,"site_id":62,"html_lang":63,"table_of_contents":141,"faqs":142,"seo_title":143,"seo_description":67,"update_tm":144,"read_time":145},24464137899374,"https://us-avatar.wpscdn.com/davatar_3d24733baf745e90a7e4bdd5f77d97b2","Internal Revenue  \nbulletin  \nBulletin No. 2000–7 February 14, 2000  \nHIGHLIGHTS  \nOF THIS ISSUE  \nThese synopses are intended only as aids to the reader in identifying the subject matter covered. They may not be relied upon as authoritative interpretations.  \nINCOME TAX  \nT.D. 8864, page 614.  \nFinal and temporary regulations under section 274 of the Code relate to the substantiation of certain business expenses.  \nT.D. 8865, page 589.  \nFinal regulations under sections 167(f) and 197 of the Code provide guidance concerning the amortization of goodwill and certain other intangible property.  \nT.D. 8867, page 620.  \nFinal regulations under section 1296 of the Code relate to the new mark-to-market election for stock of a passive foreign investment company (PFIC) and define the term “marketable stock.”  \nEMPLOYEE PLANS  \nRev. Rul. 2000–8, page 617.  \nCash or deferred arrangements; elective deferrals.  \nThis ruling specifies the criteria to be met in order to auto-  \nmatically reduce an employee’s compensation by a certain amount and have that amount contributed as an elective deferral to an employer’s section 401(k) plan. Rev. Rul. 98–30 amplified and superseded.  \nREG–113572–99, page 624.  \nProposed regulations under section 132(f) of the Code provide guidance on qualified transportation fringe benefits provided by employers to employees. A public hearing is scheduled for June 1, 2000.  \nADMINISTRATIVE  \nREG–100163–00, PAGE 633.  \nProposed regulations under section 197 of the Code provide guidance on how the anti-churning rules of section 197(f) apply to partnership transactions involving sections 732(b) and 734(b) . A public hearing is scheduled for May 24, 2000.  \nActions Relating to Court Decisions is on the page following the Introduction. Finding Lists begin on page ii.  \nDepartment of the Treasury  \nInternal Revenue Service  \nThe IRS Mission  \nProvide America’s taxpayers top quality service by helping them understand and meet their tax responsibilities  \nand by applying the tax law with integrity and fairness to all.  \nIntroduction  \nThe Internal Revenue Bulletin is the authoritative instrument of the Commissioner of Internal Revenue for announcing official rulings and procedures of the Internal Revenue Service and for publishing Treasury Decisions, Executive Orders, Tax Conventions, legislation, court decisions, and other items of general interest. It is published weekly and may be obtained from the Superintendent of Documents on a subscription basis. Bulletin contents are consolidated semiannually into Cumulative Bulletins, which are sold on a single-copy basis.  \nIt is the policy of the Service to publish in the Bulletin all substantive rulings necessary to promote a uniform application of the tax laws, including all rulings that supersede, revoke, modify, or amend any of those previously published in the Bulletin. All published rulings apply retroactively unless otherwise indicated. Procedures relating solely to matters of internal management are not published; however, statements of internal practices and procedures that affect the rights and duties of taxpayers are published.  \nRevenue rulings represent the conclusions of the Service on the application of the law to the pivotal facts stated in the revenue ruling. In those based on positions taken in rulingsto taxpayers or technical advice to Service field offices, identifying details and information of a confidential nature are deleted to prevent unwarranted invasions of privacy and to comply with statutory requirements.  \nRulings and procedures reported in the Bulletin do not have the force and effect of Treasury Department Regulations, but they may be used as precedents. Unpublished rulings will not be relied on, used, or cited as precedents by Service personnel in the disposition of other cases. In applying published rulings and procedures, the effect of subsequent legislation, regulations, court decisions, rulings, and proce-  \ndures must be considered, and Serv","cbCaiqctQzEISKXv","https://ap.wps.com/l/cbCaiqctQzEISKXv","pdf",333583,58,"English","# HIGHLIGHTS OF THIS ISSUE\n## INCOME TAX\n## EMPLOYEE PLANS\n## ADMINISTRATIVE\n# Introduction\n## IRS Mission\n## Bulletin policy and precedent\n## Structure of the Bulletin\n# Actions Relating to Court Decisions","[{\"question\":\"What does Internal Revenue Bulletin No. 2000-7 contain?\",\"answer\":\"It publishes official IRS rulings and procedures and includes Treasury Decisions, executive orders, tax conventions, legislation, court decisions, and other items of general interest, with highlights covering specific tax topics.\"},{\"question\":\"What are the income tax highlight items in this issue?\",\"answer\":\"The highlights summarize final and temporary regulations under Code section 274, guidance on amortization of goodwill and certain intangibles, and mark-to-market election rules for PFIC stock, among other items.\"},{\"question\":\"How is the Bulletin structured into parts?\",\"answer\":\"The Bulletin is divided into four parts: Part I covers the 1986 Code, Part II covers treaties and tax legislation (with subparts A and B), Part III covers administrative/procedural/miscellaneous items, and Part IV covers items of general interest.\"}]","Internal Revenue Bulletin - Bulletin No. 2000-7 | PDF",1790067172,146]