Links to Official IRS Bulletin Documents listed below are in the Adobe Acrobat PDF Format, and require the appropriate Acrobat Reader to view and/or print.
INCOME TAX
T.D. 8638(PDF, 51K)
I-9-95(PDF, 10K)
Temporary and proposed regulations under section 367 of the Code relating to certain transfers of domestic stock or securities by U.S. persons to foreign corporations. A public hearing will be held on April 11, 1996.
EE-20-95(PDF, 66K)
Proposed regulations under section 125 of the Code relating to the effect of the Family and Medical Leave Act of 1993 on the operation of cafeteria plans.
EE-35-95(PDF, 36K)
Proposed regulations under section 411 of the Code provide guidance on calculation of an employee's accrued benefit derived from the employee's contributions to a qualified defined benefit pension plan.
EE-53-95(PDF, 18K)
Proposed regulations clarifying certain requirements for tax-exempt section 501(c)(5) organizations.
EXEMPT ORGANIZATIONS
Announcement 96-6(PDF, 13K)
A list is given of organizations now classified as private foundations.
Announcement 96-7(PDF, 9K)
A list is provided of organizations that no longer qualify as organizations to which contributions are deductible under section 170 of the Code.
EXCISE TAX
T.D. 8639(PDF, 27K)
Final regulations under section 4941 of the Code that clarify the definition of self-dealing for private foundations.
ADMINISTRATIVE
Notice 96-6(PDF, 10K)
Closing of study project and moving of related no-rule provisions. The IRS and the Treasury Department have decided not to issue guidance at this time regarding corporate combining transactions and are closing the study project. In Rev. Proc. 96-22, this Bulletin, Rev. Proc. 96-3 is amplified and modified by moving the provision in section 5.15 from section 5 (Areas Under Extensive Study) to section 3 (Areas In Which Rulings or Determination Letters Will Not Be Issued).
Rev. Proc. 96-22(PDF, 10K)
Areas in which advance rulings will not be issued (Associate Chief Counsel (Domestic)). The No-Rule provision with respect to "Combining Transactions" presently in section 5.15 of Rev. Proc. 96-3, 1996-1 I.R.B. 82, is moved from section 5 (Areas Under Extensive Study) to section 3 (Areas In Which Rulings or Determination Letters Will Not Be Issued). Rev. Proc. 96-3 amplified and modified. See Notice 96-6 this Bulletin, regarding the closing of the study project.
Rev. Proc. 96-23(PDF, 17K)
Domestic asset/liability and investment yield percentages. This procedure provides the domestic asset/liability percentages and domestic investment yield percentages for taxable years beginning after December 31, 1994, for foreign companies doing insurance business in the U.S. The percentages are necessary for computation of the minimum effectively connected income under section 842(b) for foreign companies conducting insurance business for taxable years beginning after December 31, 1994.
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