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 96-48(PDF, 23K)
A public hearing will be held on June 24, 1996, on proposed regulations relating to when amounts deferred or paid from certain retirement plans are taken into account as "wages" for FICA and FUTA purposes.
Announcement 96-49(PDF, 15K)
A public hearing will be held on June 28, 1996, on proposed regulations relating to loans made from a qualified employer plan to plan participants or beneficiaries.
INCOME TAX
T.D. 8668(PDF, 25K)
Final regulations under section 7701 of the Code relate to the classification of certain organizations as trusts for federal tax purposes.
EMPLOYEE PLANS
Notice 96-32(PDF, 10K)
Guidelines are set forth for determining for May 1996, the weighted average interest rate and the resulting permissible range of interest rates used to calculate current liability for purposes of the full funding limitation of section 412(c)(7) of the Code as amended by the Omnibus Budget Reconciliation Act of 1987 and by the Uruguay Round Agreements Act (GATT).
EXEMPT ORGANIZATIONS
Announcement 96-52(PDF, 14K)
A list is provided of organizations that no longer qualify as organizations to which contributions are deductible under section 170 of the Code.
TAX CONVENTIONS
Notice 96-31(PDF, 9K)
This notice clarifies the application of the U.S.-Canada Income Tax Convention, as revised by the Protocol dated March 17, 1995, to Canadian Registered Retirement Savings Plans, Canadian Registered Retirement Income Funds and the beneficiaries of both.
ADMINISTRATIVE
Announcement 96-47(PDF, 11K)
Form 3115, Application for Change in Accounting Method, and its instructions are approved by the Office of Management and Budget through May 31, 1999, and are available.
Announcement 96-50(PDF, 11K)
T.D. 8658, 1996-13 I.R.B. 9, providing guidance on the imposition of the accuracy-related penalty, is corrected.
Announcement 96-51(PDF, 15K)
T.D. 8657, 1996-14 I.R.B. 4, final regulations relating to the determination of effectively connected income; and final and temporary regulations relating to the branch-level interest tax, is corrected.
Notice 96-33(PDF, 10K)
T.D. 8618, 1995-40 I.R.B. 4, relating to final regulations rations governing the definitions of a controlled foreign corporation, foreign base company income, and foreign personal holding company income of a controlled foreign corporation, is corrected.
Rev. Proc. 96-33(PDF, 14K)
Section 911(d)(4) waiver Rev. Proc. Guidance is provided to individuals who fail to meet the eligibility requirements of section 911(d)(1) of the Code because adverse conditions in the foreign country preclude the individual from meeting those requirements. A current list of countries and the dates those countries are subject to the section 911(d)(4) waiver is provided.
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