Internal Revenue Bulletins  

September 16, 1996

Internal Revenue Bulletin No. 1996-38

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. Proc. 96-46(PDF, 14K)
Low-income Housing Tax Credit. This procedure publishes the amounts of unused housing credit carryovers allocated to qualified states under section 42(h)(3)(D) of the Code for calendar year 1996.

Rev. Rul. 96-44(PDF, 19K)
Interest rates; underpayments and overpayments. The rate of interest determined under section 6621 of the Code for the calendar quarter beginning October 1, 1996, will be 8 percent for overpayments, 9 percent for underpayments, and 11 percent for large corporate underpayments. The rate of interest paid on the portion of a corporation overpayment exceeding $10,000 is 6.5 percent.


REG-208215-91(PDF, 54K)
Proposed regulations relate to the treatment of disclaimers for estate and gift tax purposes.


Announcement 96-92(PDF, 19K)
Beginning September 1, 1996, requests for employee plan determination letters and applications for recognition of tax exemption, formerly sent to key district offices in Atlanta, Georgia, and Baltimore, Maryland, should be sent to the Internal Revenue Service Center in Covington, Kentucky.

Announcement 96-94(PDF, 19K)
A list is given of organizations now classified as private foundations. Also, Citizen Policy Research Inc., East Harwich, MA, is now classified as an organization that is not a private operating foundation.


Announcement 96-88(PDF, 21K)
Telephone numbers are required on 1996 recipient statements (Forms W-2G, 1098, 1099, and 8308), but the penalty under section 6722 of the Code may be waived if the number is not on the 1996 form.

Announcement 96-93(PDF, 33K)
INTL-062-90; INTL-0032-93; INTL-52-86; INTL-52-94, 1996-19 I.R.B. 26, relating to the withholding of income tax under sections 1441 and 1442 on certain U.S. source income paid to foreign persons, the related tax deposit and reporting requirements under section 1461, and the related collection, refunds, and credits of withheld tax under sections 1461 through 1463, are corrected.

PL-104-134(PDF, 11K)
An Act making appropriations for fiscal year 1996 to make a further down payment toward a balanced budget, and for the other purposes, is reproduced.

PL-104-168(PDF, 3.4M9)
An Act to amend the Internal Revenue Code of 1986, to provide for increased taxpayer protections, is reproduced.

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