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Directory Results for Revenue Procedure 2000-46 - Service will not rule on whether an undivided fractional interest in real property is an interest in a partnership.. This procedure provides that the Service will not rule on the question of whether an undivided to Revenue Procedure 2000-49 - Electronic filing; magnetic media.. Specifications are set forth for the magnetic or electronic filing of 8027, Employer's Annual Information Return of Tip Income and Allocated Tips, for 2000. The forms may