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.
Rev. Rul. 96-33(PDF, 8K)
Low-income housing credit; satisfactory bond; "bond factor" amounts for the period April through June 1996. This ruling announces the monthly bond factor amounts to be used by taxpayers who dispose of qualified low income buildings or interests therein during the period April through June 1996.
T.D. 8673(PDF, 48K)
Final regulations under section 1394 of the Code relate to enterprise zone facility bonds issued by state and local governments.
Notice 96-36(PDF, 8K)
Guidelines are set forth for determining for June 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).
Announcement 96-61(PDF, 5K)
A list is provided of organizations that no longer qualify as organizations to which contributions are deductible under section 170 of the Code.
Rev. Proc. 96-36(PDF, 364K)
Electronic filing; magnetic media; 1996 form specifications. Specifications are set forth for the magnetic or electronic filing of 1996 Forms 1098, 1099, 5498, and W-2G. The forms may be filed with the Service using 1/2 inch magnetic tape; IBM 3480/3490 or AS400 compatible tape cartridges; 8 mm tape cartridges (pilot program) or 5 1/4, 3 1/2-inch diskettes. Rev. Procs. 95-29 and 95-29A superseded.
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