Internal Revenue Bulletins  

February 26, 1996

Internal Revenue Bulletin No. 1996-09

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

Rev. Rul. 96-12(PDF, 14K)
LIFO; price indexes; department stores. The December 1995 Bureau of Labor Statistics price indexes are accepted for use by department stores employing the retail inventory and last-in, first-out inventory methods for valuing inventories for tax years ended on, or with reference to. December 31, 1995.

T.D. 8647(PDF, 20K)
Final regulations under section 1445 of the Code relating to withholding upon certain distributions or dispositions of U.S. real property interests.

T.D. 8649(PDF, 24K)
Final regulations under section 1258 of the Code relating to conversion transactions.

EMPLOYEE PLANS

Rev. Proc. 96-8A(PDF, 4K)
User fees. Corrections are made to Rev. Proc. 96-8 1996-1 I.R.B. 187, concerning user fees.

ADMINISTRATIVE

Announcement 96-11(PDF, 5K)
Supplemental information on Treasury bills for Publication 1212, List of Original Issue Discount Instruments (Rev. Nov. 95), is given.

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