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.
Announcement 96-71(PDF, 12K)
The Ninth Annual Institute on Current Issues in International Taxation, co-sponsored with The George Washington University, will be held December 12 and 13, 1996, at the J.W. Marriott Hotel in Washington, DC.
Proposed regulations under section 6335 of the Code relate to the sale of seized property.
Proposed regulations relate to the final generation skipping transfer (GST) tax regulations under chapter 13 of the Code.
Rev. Rul. 96-38(PDF, 24K)
Pooled income fund; community trust; maintenance requirement. This ruling provides guidance on when a fund maintained by a community trust satisfies the maintenance requirement for a pooled income fund under section 642(c)(5)(E) of the Code.
T.D. 8680(PDF, 49K)
Temporary and proposed regulations relate to extensions of time for making certain elections under the Code. A public hearing on the proposed regulations will be held on October 30, 1996. Rev. Procs. 87-32 and 92-20 modified.
Announcement 96-73(PDF, 24K)
A list is given of organizations now classified as private foundations.
Announcement 96-74(PDF, 13K)
A list is provided of organizations that no longer qualify as organizations to which contributions are deductible under section 170 of the Code.
Announcement 96-72(PDF, 53K)
T.D. 8644, 1996-7 I.R.B. 16, relating to generation skipping transfer tax, is corrected.
Notice 96-40(PDF, 20K)
Accounting methods. Comments are invited on possible changes to Rev. Proc. 92-20, 1992-1 C.B. 685, which provides the general procedures for a taxpayer to change a method of accounting.
Rev. Proc. 96-39(PDF, 14K)
Section 355 No Rule. This procedure amplifies the "No Rule" Rev. Proc. 96-3, 1996-1 I.R.B. 82, to include certain transactions under section 355 of the Code.
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