Internal Revenue Bulletins  

December 11, 1995

Internal Revenue Bulletin No. 1995-50

There are no links to the official documents for the years 1989 through 1995. The information below can only be used as help for further research, as there is not enough information here to rely on for official guidance. For that you need to obtain a copy of the complete document.


INCOME TAX

Notice 95-65
Countries that require participation in, or cooperation with, an international boycott are listed.


EXEMPT ORGANIZATIONS

Announcement 95-102
A list is given of organizations now classified as private foundations.


ADMINISTRATIVE

Rev. Proc. 95-49
Electronic filing; Form 1040. Participants in the 1996 Electronic Filing Program for Form 1040, U.S. Individual Income Tax Return, are informed of their obligations to the Service, the taxpayers, and other participants. Rev. Proc. 94-63 superseded.

Rev. Proc. 95-50
Areas under extensive study in which rulings or determination letters will not be issued; generation skipping transfer tax imposed. This procedure amplifies section 5 of Rev. Proc. 95-3, 1995-1 C.B. 385, which lists areas under extensive study in which rulings or determination letters will not be issued until the Service resolves the issue through publication.

Notice 95-64
The Service intends to issue proposed regulations that will require certain employers to file the following forms with the Social Security Administration on magnetic media: (1) Forms 499R-2/W-2PR, Withholding Statement (Puerto Rico); (2) Form W2-VI, U.S. Virgin Islands Wage and Tax Statement; (3) Form W-2GU, Guam Wage and Tax Statement; and (4) Form W-2AS, American Samoa Wage and Tax Statement.

Announcement 95-103
Advance copies of the 1995 original issue discount tables contained in Publication 1212, List of Original Issue Discount Instruments, are available on the IRS electronic bulletin board.


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