1996 Notices
A "Notice" is a public pronouncement that may contain guidance that involves substantive interpretations of the Code or other provisions of law. Notices may also be used for documents that would be appropriate for an "Announcement", but for the need to preserve the guidance in the Cumulative Bulletin, published twice a year. For example, "notices" can be used to relate what regulations will say in situations where the regulations may not be published in the immediate future. All notices published in the weekly IRB are also published in the Cumulative Bulletin.
Under Revenue Ruling 90-91, "for purposes of applying the substantial understatement portion of the accuracy-related penalty, ...all notices and announcements issued by the Service and published in the Internal Revenue Bulletin are considered authority and may be relied upon to the same extent as a revenue ruling or revenue procedure."
Notices are in the Adobe Acrobat PDF format.
Internal Revenue Bulletin Summary pages are in HTML format.
| Notices |
Bulletin |
Date of IRB |
 |
| Notice 96-68(PDF, 14K) |
IRB #1996-52(HTML) |
Dec. 23, 1996 |
| Definitions relating to application of exclusion under section 127. This notice provides guidance regarding the definitions of the terms "Graduate level course" and "courses beginning". |
| Notice 96-67(PDF, 25K) |
IRB #1996-53(HTML) |
Dec. 30, 1996 |
| Notice on application of section 401(a)(9) to employees who attain age 70 1/2 in 1996. This notice provides transitional guidance on the application of the definition of "required beginning date" found in section 401(a)(9)(C) of the Code, as amended by the Small Business Job Protection Act of 1996, to employees who attain age 70 1/2 in 1996. |
| Notice 96-66(PDF, 11K) |
IRB #1996-53(HTML) |
Dec. 30, 1996 |
| Weighted average interest rate update. Guidelines are set forth for determining for December 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). |
| Notice 96-65(PDF, 30K) |
IRB #1996-52(HTML) |
Dec. 23, 1996 |
| This notice provides guidance for certain provisions of the Small Business Job Protection Act of 1996 (the "Act") dealing with the status of a trust as domestic or foreign under sections 7701(a)(30) and 7701(a)(31) of the Code. This notice grants taxpayers additional time to comply with the new domestic trust criteria contained in the Act and announces the time and manner for making an election to apply the new trust criteria retroactively. Also, guidance regarding the application of sections 1491 through 1494 of the Code is provided if the status of a trust changes from domestic to foreign. |
| Notice 96-64(PDF, 39K) |
IRB #1996-51(HTML) |
Dec. 16, 1996 |
| Qualified retirement plans; effective dates; governments and tax-exempt organizations. The effective dates of certain nondiscrimination regulations for plans maintained by governments and tax-exempt organizations, is being extended. In addition, guidance on several related tax matters, including application of the aggregation rules under section 414(b) and (c) for such plans, is provided. |
| Notice 96-63(PDF, 19K) |
IRB #1996-51(HTML) |
Dec. 16, 1996 |
| Notice requesting comments on proposed guidance relating to section 457 plans. This notice invites public comment on possible changes to procedures relating to requests for private letter rulings under section 457 of the Code. |
| Notice 96-62(PDF, 27K) |
IRB #1996-49(HTML) |
Dec. 2, 1996 |
| Information reporting; substitute Forms 1099; logos. Payors required to report certain payments on Form 1099 are informed that the Service intends to issue regulations permitting the use of certain logos and identifying slogans on substitute Forms 1099, and that the Service is requesting comment on this matter. |
| Notice 96-61(PDF, 19K) |
IRB #1996-49(HTML) |
Dec. 2, 1996 |
| Information reporting; discharge of indebtedness. Pending issuance of further guidance, no penalties will be imposed for failure to report under Code section 6050P a discharge of indebtedness of a foreign debtor held by foreign offices or branches of foreign financial institutions that are applicable entities under Code section 6050P(c)(2)(C). |
| Notice 96-60(PDF, 25K) |
IRB #1996-49(HTML) |
Dec. 2, 1996 |
| The Service intends to issue, before the end of 1996, detailed guidance under Code section 877, as amended by the Health Insurance Portability and Accountability Act of 1996 ("HIPAA"), Code section 6039F, as added by HIPAA, and Code sections 1494 and 6048, as amended by the Small Business Job Protection Act of 1996. Certain filings under Code sections 877, 6039F, and 6048 will not be required to be submitted, and no penalty will be imposed under Code section 1494(c), before a date that is at least 60 days after the issuance of the forthcoming guidance. |
| Notice 96-59(PDF, 17K) |
IRB #1996-48(HTML) |
Nov. 25, 1996 |
| 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). |
| Notice 96-58(PDF, 18K) |
IRB #1996-49(HTML) |
Dec. 2, 1996 |
| Qualified State Tuition Programs. This notice provides guidance regarding certain reporting requirements and the transition rules applicable to "qualified State tuition programs" described in Code section 529 as added by the Small Business Job Protection Act of 1996 (P.L. 104-188). |
| Notice 96-57(PDF, 15K) |
IRB #1996-47(HTML) |
Nov. 18, 1996 |
| Information reporting; Indian tribal casinos. The reporting requirements for cash transactions of more than $10,000, from gaming activities of certain Indian tribal casinos, are clarified. |
| Notice 96-56(PDF, 22K) |
IRB #1996-47(HTML) |
Nov. 18, 1996 |
| This notice shows the amount that is exempt from levy on an individual's wages, salary, and other income under section 6334(d) of the Code. |
| Notice 96-55(PDF, 15K) |
IRB #1996-47(HTML) |
Nov. 18, 1996 |
| Retirement plans; 1997 cost-of-living adjustments. Cost-of-living adjustments effective January 1, 1997, applicable to the dollar limits on benefits under qualified defined benefit pension plans and to other provisions affecting certain plans of deferred compensation, are set forth. |
| Notice 96-54(PDF, 5K) |
IRB #1996-44(HTML) |
Oct. 28, 1996 |
| Guidelines are set forth for determining for October 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). |
| Notice 96-53(PDF, 31K) |
IRB #1996-51(HTML) |
Dec. 16, 1996 |
| Medical savings accounts. This notice provides certain basic information about medical savings accounts. It does not attempt to cover all of the specific rules that apply. |
| Notice 96-52(PDF, 21K) |
IRB #1996-42(HTML) |
Oct. 15, 1996 |
| Work opportunity tax credit; notice of transition rule under section 51 of the Code. The Service will provide for a transition period form certain employers that did not complete Form 8850 by the date an applicant is offered a job. The transition period will allow employers to complete and submit Form 8850 to the State Employment Security Agency, although the form was not completed on or before the day the employer offered the applicant a job. |
| Notice 96-51(PDF, 56K) |
IRB #1996-42(HTML) |
Oct. 15, 1996 |
| Inflation-indexed debt instruments. Proposed and temporary regulations under sections 1275(d) and 1286 of the Code will be issued to provide guidance on the federal income tax treatment of Treasury Inflation Protection Securities and other debt instruments with similar terms. This notice also describes, in general terms, the debt instruments that are expected to be subject to the regulations and how these instruments are expected to be taxed under the regulations. |
| Notice 96-50(PDF, 14K) |
IRB #1996-41(HTML) |
Oct. 7, 1996 |
| T.D. 8029, 1985-2 C.B. 303, relating to statements required to be furnished by brokers and information returns of brokers, is corrected. |
| Notice 96-49(PDF, 12K) |
IRB #1996-41(HTML) |
Oct. 7, 1996 |
| Tax-exempt bonds, arbitrage. This notice states that the Internal Revenue Service has received written and oral comments on Rev. Proc. 96-41, 1996-32 I.R.B. 9, outlines the steps the Service is taking in response to these comments, and announces a public hearing. Rev. Proc. 96-41, section 5.01, is modified by extending the deadline for requesting a closing agreement under the closing agreement program described in Rev. Proc. 96-41. |
| Notice 96-48(PDF, 24K) |
IRB #1996-39(HTML) |
Sept. 23, 1996 |
| Publicity of information required from certain tax exempt organizations and certain trusts. This notice describes disclosure requirements for, and increases of certain Penalties on, tax-exempt organizations. |
| Notice 96-47(PDF, 17K) |
IRB #1996-39(HTML) |
Sept. 23, 1996 |
| Exemption from tax on corporations, certain trusts, etc. This notice describes the amendment to Code section 501(c)(4) to expressly prohibit increment of any part of the net earnings of an entity otherwise described in that section to the benefit of any private shareholder or individual. |
| Notice 96-46(PDF, 30K) |
IRB #1996-39(HTML) |
Sept. 23, 1996 |
| Taxes on excess benefit transactions. This notice describes new Code section 4958 excise taxes on excess benefits transactions engaged in between certain tax-exempt organizations and their disqualified persons. It also specifies the tax return form to be used in paying these taxes and prescribes the time for their payment. |
| Notice 96-45(PDF, 11K) |
IRB #1996-39(HTML) |
Sept. 23, 1996 |
| Guidelines are set forth for determining for September 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). |
| Notice 96-44(PDF, 13K) |
IRB #1996-36(HTML) |
Sept. 3, 1996 |
| T.D. 8128, 1987-1 C.B. 325, relating to certain rules for the tax treatment of partnership items, is corrected. |
| Notice 96-43(PDF, 12K) |
IRB #1996-36(HTML) |
Sept. 3, 1996 |
| Guidelines are set forth for determining for August 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). |
| Notice 96-42(PDF, 14K) |
IRB #1996-35(HTML) |
Aug. 26, 1996 |
| 1996 marginal production rates. This notice announces the applicable percentage to be used in determining percentage depletion for marginal properties for the 1996 calendar year. |
| Notice 96-41(PDF, 16K) |
IRB #1996-35(HTML) |
Aug. 26, 1996 |
| 1996 section 43 inflation adjustment factor. This notice announces the inflation adjustment factor to be used in determining the enhanced oil recovery credit for tax years beginning in the 1996 calendar year. |
| Notice 96-40(PDF, 20K) |
IRB #1996-33(HTML) |
Aug. 12, 1996 |
| 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. |
| Notice 96-39(PDF, 20K) |
IRB #1996-32(HTML) |
Aug. 5, 1996 |
| This notice states that the Service disagrees with the Eighth Circuit's decision in Brown Group v. Commissioner 77 F.3d 217 (8th Cir. 1996), vacating and remanding 104 T.C. 105 (1995). Also, the Service intends to issue regulations under subpart F confirming that whether a controlled foreign corporation ("CFC") partner's distributive share of partnership income is subpart F income generally is determined at the CFC partner level. |
| Notice 96-38(PDF, 13K) |
IRB #1996-31(HTML) |
July 29, 1996 |
| Guidelines are set forth for determining for July 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). |
| Notice 96-37(PDF, 15K) |
IRB #1996-31(HTML) |
July 29, 1996 |
| This notice explains the procedure for claiming a refund based on United States v. IBM, 64 U.S.L.W. 4419 (1996). |
| Notice 96-36(PDF, 8K) |
IRB #1996-27(HTML) |
July 1, 1996 |
| 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). |
| Notice 96-35(PDF, 8K) |
IRB #1996-25(HTML) |
June 17, 1996 |
| As part of the President's Regulatory Reinvention Initiative, certain listed regulations have been identified as obsolete. Public comments are requested. |
| Notice 96-34(PDF, 31K) |
IRB #1996-24(HTML) |
June 10, 1996 |
| Tax relief for those affected by Operation Joint Endeavor. This notice provides guidance in a question and answer format on the tax relief provided under the Act of March 20, 1996, Pub. L. No. 104-117, 110 Stat. 827 (1996), for U.S. military and support personnel involved in the peacekeeping efforts in Bosnia and Herzegovina, Croatia, and Macedonia. |
| Notice 96-33(PDF, 10K) |
IRB #1996-22(HTML) |
May 28, 1996 |
| T.D. 8618, 1995-40 I.R.B. 4, relating to final regulations rations governing the definitions of a controlled foreign corporation, foreign base company income, and foreign personal holding company income of a controlled foreign corporation, is corrected. |
| Notice 96-32(PDF, 10K) |
IRB #1996-22(HTML) |
May 28, 1996 |
| Guidelines are set forth for determining for May 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). |
| Notice 96-31(PDF, 9K) |
IRB #1996-22(HTML) |
May 28, 1996 |
| This notice clarifies the application of the U.S.-Canada Income Tax Convention, as revised by the Protocol dated March 17, 1995, to Canadian Registered Retirement Savings Plans, Canadian Registered Retirement Income Funds and the beneficiaries of both. |
| Notice 96-30(PDF, 10K) |
IRB #1996-20(HTML) |
May 13, 1996 |
| This notice provides relief from filing Form 3115, Application for Change in Accounting Method, for 501(c) organizations that are changing their federal tax accounting methods to comply with the provisions of Statement of Financial Accounting Standards, No. 116, Accounting for Contributions Received and Contributions Made (SFAS 116). This notice also discusses how a not-for-profit organization that changes its federal tax accounting methods to conform to SFAS 116 should report any adjustment required by section 481(a). |
| Notice 96-29(PDF, 42K) |
IRB #1996-19(HTML) |
May 6, 1996 |
| Credit for producing fuel from a nonconventional source, section 29 inflation adjustment factor, and section 29 reference price. This notice publishes the section 29 inflation adjustment factor, nonconventional source fuel credit, and the section 29 reference price for calendar year 1995. These data are used to determine the credit allowable on fuel produced from a nonconventional source under section 29 of the Code. |
| Notice 96-28(PDF, 37K) |
IRB #1996-19(HTML) |
May 6, 1996 |
| A determination has been made to add butyl benzyl phthalate to the list of taxable substances in section 4672(a)(3) of the Code. |
| Notice 96-27(PDF, 8K) |
IRB #1996-18(HTML) |
April 29, 1996 |
| T.D. 8595, 1995-1 C.B. 205, relating to payments of Internal Revenue taxes and stamps by check or money order, is corrected. |
| Notice 96-26(PDF, 9K) |
IRB #1996-18(HTML) |
April 29, 1996 |
| LR-115-86, 1988-2 C.B. 834, relating to tax on the sale or removal of gasoline, and LR-77-88, 1988-2 C.B. 834, relating to gasoline excise tax bond requirements, are withdrawn. |
| Notice 96-25(PDF, 10K) |
IRB #1996-17(HTML) |
April 22, 1996 |
| Electricity produced from certain renewable resources; calendar year 1996 inflation adjustment factor and reference prices. This notice announces the calendar year 1996 inflation adjustment factor and reference prices for the renewable electricity production credit under section 45 of the Code. |
| Notice 96-24(PDF, 16K) |
IRB #1996-16(HTML) |
April 15, 1996 |
| Guidelines are set forth for determining for April 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). |
| Notice 96-23(PDF, 11K) |
IRB #1996-16(HTML) |
April 15, 1996 |
| The Service requests comments regarding the proper accounting for loans that are subject to both the principal-reduction method of accounting and the mark-to-market rules. |
| Notice 96-22(PDF, 12K) |
IRB #1996-14(HTML) |
April 1, 1996 |
| T.D. 8630, 1996-3 I.R.B. 19, relating to income, estate, and gift tax regulations regarding exceptions to the use of valuation tables, is corrected. |
| Notice 96-21(PDF, 9K) |
IRB #1996-14(HTML) |
April 1, 1996 |
| T.D. 8636, 1996-4 I.R.B. 64, relating to the time for furnishing wage statements to employees and for filing wage statements with the Social Security Administration on termination of an employer's operations, is corrected. |
| Notice 96-20(PDF, 9K) |
IRB #1996-14(HTML) |
April 1, 1996 |
| Rev. Proc. 96-11, 1996-2 I.R.B. 18 relating to Specifications for Filing Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding, Magnetically or Electronically, is corrected. |
| Notice 96-19(PDF, 22K) |
IRB #1996-14(HTML) |
April 1, 1996 |
| Joint return study. This notice invites public comment in connection with the Internal Revenue Service and Treasury study of certain joint return and community property issues, particularly as they affect divorced or separated taxpayers. This study was initially described in Announcement 96-5, 1996-4 I.R.B. 99 (Jan. 22, 1996). |
| Notice 96-18(PDF, 18K) |
IRB #1996-14(HTML) |
April 1, 1996 |
| Interest netting study. This notice invites public comment in connection with the Internal Revenue Service and Treasury study of interest netting. This study was initially described in Announcement 96-5, 1996-4 I.R.B. 99 (Jan. 22, 1996). |
| Notice 96-17(PDF, 12K) |
IRB #1996-13(HTML) |
March 25, 1996 |
| T.D. 8642, 1996-7 I.R.B. 4, relating to the recognition of gain or loss on certain distributions of contributed property by a partnership, and to the recognition of gain on certain distributions to a contributing partner, is corrected. |
| Notice 96-16(PDF, 8K) |
IRB #1996-13(HTML) |
March 25, 1996 |
| Guidelines are set forth for determining for March 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). |
| Notice 96-15(PDF, 15K) |
IRB #1996-13(HTML) |
March 25, 1996 |
| The "differential earnings rate" under section 809 is tentatively determined for 1995 together with the "recomputed differential earnings rate" for 1994. |
| Notice 96-14(PDF, 6K) |
IRB #1996-12(HTML) |
March 18, 1996 |
| T.D. 8650, 1996-10 5, relating to the disallowance of deductions for employee remuneration in excess of $1,000,000, is corrected. |
| Notice 96-13(PDF, 13K) |
IRB #1996-10(HTML) |
March 4, 1996 |
| Certain payments from the Presidential Election Campaign Fund. This notice announces a change that will be made to the Presidential Election Campaign Fund regulations for certain payments made to Presidential primary candidates from that Fund. |
| Notice 96-12(PDF, 11K) |
IRB #1996-10(HTML) |
March 4, 1996 |
| Mark to market for dealers in securities; related parties as customers. This notice describes guidance expected to be issued inproposed regulations concerning whether a taxpayer's transactions with related parties, including members of its consolidated group, may be transactions with customers for purposes of section 475 of the Code. |
| Notice 96-11(PDF, 9K) |
IRB #1996-8(HTML) |
Feb. 20, 1996 |
| Guidelines are set forth for determining for February 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). |
| Notice 96-10(PDF, 35K) |
IRB #1996-7(HTML) |
Feb. 12, 1996 |
| Books and records; imaging systems. This notice provides a proposed revenue procedure regarding the use by taxpayers of an imaging system to satisfy the requirement of section 6001 of the Code to maintain books and records. |
| Notice 96-9(PDF, 8K) |
IRB #1996-6(HTML) |
Feb. 5, 1996 |
| Guidelines are set forth for determining for January 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). |
| Notice 96-8(PDF, 25K) |
IRB #1996-6(HTML) |
Feb. 5, 1996 |
| Determining amount of single sum distributions from cash balance plans. This notice provides guidance concerning the requirements of section 411(a) and 417(e) with respect to the determination of the amount of a single sum distribution from a cash balance plan. The notice also describes proposed guidance to be issued later in regulations that would provide a list of standard indices and associated margins for use by cash balance plans in determining the amount of interest credits. |
| Notice 96-7(PDF, 11K) |
IRB #1996-6(HTML) |
Feb. 5, 1996 |
| Capital expenditures. Public comment is invited on approaches the Service should consider to address issues raised under sections 162 and 263 of the Code particularly in light of INDOPCO vs. Commissioner, 503 U.S. S 79 (1992). |
| Notice 96-6(PDF, 10K) |
IRB #1996-5(HTML) |
Jan. 29, 1996 |
| Closing of study project and moving of related no-rule provisions. The IRS and the Treasury Department have decided not to issue guidance at this time regarding corporate combining transactions and are closing the study project. In Rev. Proc. 96-22, this Bulletin, Rev. Proc. 96-3 is amplified and modified by moving the provision in section 5.15 from section 5 (Areas Under Extensive Study) to section 3 (Areas In Which Rulings or Determination Letters Will Not Be Issued). |
| Notice 96-5(PDF, 10K) |
IRB #1996-6(HTML) |
Feb. 5, 1996 |
| Estimated tax payments for individuals. The Service will waive penalties for individuals who are residents of the District of Columbia, Connecticut, Delaware, Kentucky, Maine, Maryland, Massachusetts, New Hampshire, New Jersey, New York, North Carolina, Pennsylvania, Rhode Island, Vermont, Virginia, and West Virginia for the 4th installment payment of estimated tax if that payment WAR made or before 1/22/96. |
| Notice 96-4(PDF, 11K) |
IRB #1996-4(HTML) |
Jan. 22, 1996 |
| Partial withdrawal of proposed regulations INTL-52-86, 1988-1 C.B. 892, prescribing rules for official statements to recipients of dividends and patronage dividends paid after December 31, 1983. |
| Notice 96-2(PDF, 9K) |
IRB #1996-2(HTML) |
Jan. 8, 1996 |
| Guidelines are set forth for determining for December 1995, 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). |
| Notice 96-1(PDF, 11K) |
IRB #1996-3(HTML) |
Jan. 16, 1996 |
| Notice of intention to issue regulations under section 1396 of the Code. The Service will clarify the relevant period under section 1396(d)(1)(A) during which substantially all of the services performed by an employee for his or her employer must be performed within an empowerment zone in a trade or business of the employer. |
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