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 96-75(PDF, 12K)
A public hearing will be held on September 4, 1996, on issues related to a study of "global interest netting" being conducted by the Internal Revenue Service and Treasury.
Announcement 96-76(PDF, 11K)
Rev. Proc. 96-36, 1996-27 I.R.B. 11, which provides specifications for filing Forms 1098, 1099, 5498, and W-2G, is corrected.
Ct. D. 2058(PDF, 53K)
Refund claims; Tax Court; return not filed. The Tax Court lacks jurisdiction to award a refund of taxes paid more than two years before the date the taxpayer was mailed a notice of deficiency, if, on the date that the notice was mailed, the taxpayer had not yet filed a return. In these circumstances, the applicable look-back period under section 6512 of the Code is two years. Commissioner of Internal Revenue v. Robert F. Lundy.
Ct. D. 2059(PDF, 37K)
Validity of liens; bankruptcy. A bankruptcy court may not equitably subordinate claims on a categorical basis in derogation of Congress' priorities scheme. United States v. Thomas R. Noland.
An Act to provide that members of the Armed Forces performing services for the peacekeeping efforts in Bosnia and Herzegovina, Croatia, and Macedonia shall be entitled to tax benefits in the same manner as if such services were performed in a combat zone, and for other purposes, is reproduced.
Proposed regulations under section 1059 of the Code relate to certain distributions made by corporations to certain corporate shareholders. A public hearing will be held on October 2, 1996.
Proposed regulations under section 475 of the Code make mark-to-market accounting inapplicable to most equity interests in related entities. A public hearing will be held on October 15, 1996.
Proposed regulations under section 280B of the Code relate to deductions available upon demolition of a building. A public hearing will be held on October 9, 1996.
Rev. Rul. 96-39(PDF, 36K)
LIFO; price indexes; department stores. The June 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, June 30, 1996.
Ct. D. 2060(PDF, 53K)
Foreign insurance taxes. The Export Clause prohibits assessment of nondiscriminatory federal taxes on goods in export transit. United States v. International Business Machines Corp.
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