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.
Proposed regulations under section 861 of the Code relate to the tax treatment of certain transactions involving the transfer of computer programs. A public hearing will be held on March 19, 1997.
Notice 96-59(PDF, 17K)
Weighted average interest rate update. Guidelines are set forth for determining for November 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 \~.3 Omnibus Budget Reconciliation Act of 1987 and by the Uruguay Round Agreements Act (GATT).
Announcement 96-125(PDF, 12K)
A list is given of organizations now classified as private foundations.
T.D. 8685(PDF, 41K)
Final regulations under section 6302 of the Code relate to deposits of excise taxes.
Rev. Proc. 96-52(PDF, 38K)
This procedure describes the application procedures for becoming an acceptance agent for purposes of facilitating the issuance of certain taxpayer identifying numbers, and the requisite agreement that an acceptance agent must execute with the Internal Revenue Service.
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