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.
SPECIAL ANNOUNCEMENT
Announcement 96-22(PDF, 14K)
A public hearing will be held on April 24, 1996, on proposed regulations that provide guidance concerning the notice and consent requirements under section 411(a)(11) and the notice and election requirements of section 417.
INCOME TAX
Rev. Rul. 96-22(PDF, 15K)
LIFO; price indexes; department stores. The February 1996 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, February 29, 1996.
EMPLOYEE PLANS
Announcement 96-18(PDF, 10K)
This announcement describes two revenue rulings that are being issued with respect to the additional funding requirements under section 412 (l) of the Internal Revenue Code as they relate to the Form 5500 (Schedule B) for 1995.
Rev. Rul. 96-20(PDF, 15K)
Additional funding requirements for certain plans. Questions and answers with respect to the establishment and maintenance of amortization bases for certain plans that have additional funding requirements described in section 412(l) of the Internal Revenue Code as amended by the Uruguay Round Agreements Act, which includes the Retirement Protection Act of 1994, are set forth.
Rev. Rul. 96-21(PDF, 21K)
Phase-in of increases in funding. Questions and answers pertaining to the election to phase in increases in additional funding requirements for certain plans under section 412(l)(11) of the Internal Revenue Code as amended by the Uruguay Round Amendments Act, which includes the Retirement Protection Act of 1994, are set forth.
ESTATE TAX
Rev. Rul. 96-23(PDF, 8K)
Special use value; farms; interest rates. The 1996 interest rates to be used in computing the special use value of farm real property for which an election is made under section 2032A of the Code are listed for estates of decedents.
EXEMPT ORGANIZATIONS
Announcement 96-21(PDF, 13K)
A list is given of organizations now classified as private foundations.
ADMINISTRATIVE
Announcement 96-19(PDF, 10K)
T.D. 8634, 1996-3 I.R.B. 17, relating to the income tax withholding requirement on distributions of profits from certain gaming activities made to members of Indian tribes, is corrected.
Announcement 96-20(PDF, 15K)
EE-24-93, 1995-41 I.R.B. 33, providing guidance concerning the notice and consent requirements under section 411(a)(11) and the notice and election requirements of section 417, is corrected.
Rev. Proc. 96-24A(PDF, 4K)
General rules and specifications for private printing of Forms W-2 and W-3. Specifications are set forth for the private printing of paper substitutes for tax year 1996 Form W-2, Wage and Tax Statement, and Form W-3, Transmittal of Wage and Tax Statements. Rev. Proc. 96-24 modified and amplified. Superseded by Rev. Proc. 97-24, 1997-16 I.R.B. 10.
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