1996 Regulations
"Regulations" are the IRS Commissioner's rules, approved by the Secretary of the Treasury, or the Secretary's delegate, for the application and administration of the Internal Revenue laws. The purpose of regulations is to provide taxpayers, their representatives, and Service personnel with rules of general application so they may clearly understand the taxpayer's rights and duties under the law.
For more information about Regulations, see the Guide to Understanding the Differences Among Official IRS Documents
Regulations are in the Adobe Acrobat PDF format.
Internal Revenue Bulletin Summary pages are in HTML format.
| Regulation |
Bulletin |
Date of IRB |
Cross-Ref |
 |
| REG-251520-96(PDF, 53K) |
IRB #1996-48(HTML) |
Nov. 25, 1996 |
N/A |
| 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. |
| REG-245562-96(PDF, 33K) |
IRB #1996-41(HTML) |
Oct. 7, 1996 |
N/A |
| Proposed regulations under sections 401 and 402 of the Code provide guidance on the qualification of retirement plans that accept rollover contributions from employees. |
| REG-209827-96(PDF, 15K) |
IRB #1996-37(HTML) |
Sept. 9, 1996 |
T.D. 8682(PDF, 15K) |
| Temporary and proposed regulations under section 367 of the Code amend the final regulations relating to section 355 distributions of stock and securities by domestic corporations to foreign persons. |
| REG-209826-96(PDF, 69K) |
IRB #1996-42(HTML) |
Oct. 15, 1996 |
N/A |
| Proposed regulations under section 671 of the Code relate to the application of the grantor trust rules to nonexempt employees' trusts. A public hearing will be held on January 15, 1997. |
| REG-209803-95(PDF, 16K) |
IRB #1996-44(HTML) |
Oct. 28, 1996 |
T.D. 8683(PDF, 16K) |
| Final, temporary, and proposed regulations under section 6011 of the Code relate to the requirements for filing information returns on magnetic media or in other machine-readable form. A public hearing on the proposed regulations will be held on February 5, 1997. |
| REG-208215-91(PDF, 54K) |
IRB #1996-38(HTML) |
Sept. 16, 1996 |
N/A |
| Proposed regulations relate to the treatment of disclaimers for estate and gift tax purposes. |
| EE-14881(PDF, 9K) |
IRB #1996-11(HTML) |
March 11, 1996 |
N/A |
| Proposed regulations under section 1.409-1(b)(2)(i) of the Code relating to retirement bonds as part of the President's Regulatory Reinvention Initiative are withdrawn. |
| EE-14287(PDF, 189K) |
IRB #1996-12(HTML) |
March 18, 1996 |
N/A |
| Proposed regulations under section 3121(v)(2) of the Code relate to when amounts deferred or paid from certain nonqualified deferred compensation plans are taken into account as "wages" for FICA purposes. |
| EE-10682(PDF, 37K) |
IRB #1996-10(HTML) |
March 4, 1996 |
N/A |
| Proposed regulations under section 72 of the Code relating to loans made from a qualified employer plan to plan participants or beneficiaries. |
| IA292-84(PDF, 141K) |
IRB #1996-28(HTML) |
July 8, 1996 |
N/A |
| Proposed regulations under section 467 of the Code relate to the treatment of rent and interest under certain agreements for the lease of tangible property. A public hearing will be held on September 25, 1996. |
| I-0062-90(PDF, 391K) |
IRB #1996-19(HTML) |
May 6, 1996 |
N/A |
| General revision of regulations under Chapter 3 of the Code relating to withholding of tax on U.S. source income paid to foreign persons and related collection, refunds, and credits; revision of information reporting regulations under subpart B of Chapter 61 and backup withholding regulations under section 3406; and removal of regulations under part 35a and certain regulations under income tax treaties. |
| FI-59-94(PDF, 10K) |
IRB #1996-30(HTML) |
July 22, 1996 |
T.D. 8676(PDF, 10K) |
| Temporary and proposed regulations under section 166 of the Code relate to the allowance of a deduction for a partially worthless debt when the terms of a debt instrument have been modified. |
| EE-55-95(PDF, 16K) |
IRB #1996-12(HTML) |
March 18, 1996 |
N/A |
| Proposed regulations under section 3306(r) of the Code relate to when amounts deferred or paid from certain nonqualified deferred compensation plans are taken into account as "wages" for FUTA purposes. |
| I-0054-95(PDF, 30K) |
IRB #1996-14(HTML) |
April 1, 1996 |
T.D. 8657(PDF, 30K) |
| Final, temporary, and proposed regulations under sections 864 and 884 of the Code relating to the determination of effectively connected income and the branch profits tax. A public hearing on the proposed regulations will be held on June 6, 1996. |
| EE-53-95(PDF, 18K) |
IRB #1996-5(HTML) |
Jan. 29, 1996 |
N/A |
| Proposed regulations clarifying certain requirements for tax-exempt section 501(c)(5) organizations. |
| I-52-94(PDF, 391K) |
IRB #1996-19(HTML) |
May 6, 1996 |
N/A |
| General revision of regulations under Chapter 3 of the Code relating to withholding of tax on U.S. source income paid to foreign persons and related collection, refunds, and credits; revision of information reporting regulations under subpart B of Chapter 61 and backup withholding regulations under section 3406; and removal of regulations under part 35a and certain regulations under income tax treaties. |
| I-52-86(PDF, 391K) |
IRB #1996-19(HTML) |
May 6, 1996 |
N/A |
| General revision of regulations under Chapter 3 of the Code relating to withholding of tax on U.S. source income paid to foreign persons and related collection, refunds, and credits; revision of information reporting regulations under subpart B of Chapter 61 and backup withholding regulations under section 3406; and removal of regulations under part 35a and certain regulations under income tax treaties. |
| FI-48-95(PDF, 80K) |
IRB #1996-31(HTML) |
July 29, 1996 |
N/A |
| Proposed regulations under section 171 of the Code relate to the federal tax treatment of bond premium and bond issuance premium. A public hearing will be held on October 23, 1996. |
| PS-43-95(PDF, 65K) |
IRB #1996-24(HTML) |
June 10, 1996 |
N/A |
| Proposed regulations under section 7701 of the Code simplify the existing classification rules for certain business organizations with an elective regime. A public hearing will be held on August 21, 1996. |
| IA-42-95(PDF, 20K) |
IRB #1996-49(HTML) |
Dec. 2, 1996 |
N/A |
| Proposed regulations under Code section 6662 relate to the accuracy-related penalty regulations. A public hearing will be held on February 25, 1997. |
| IA-41-93(PDF, 9K) |
IRB #1996-11(HTML) |
March 11, 1996 |
T.D. 8651(PDF, 9K) |
| Temporary and proposed regulations provide new simpler procedures for an individual to obtain an automatic extension of time to-file an individual income tax return. |
| PS-39-93(PDF, 23K) |
IRB #1996-34(HTML) |
Aug. 19, 1996 |
N/A |
| 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. |
| EE-35-95(PDF, 36K) |
IRB #1996-5(HTML) |
Jan. 29, 1996 |
N/A |
| Proposed regulations under section 411 of the Code provide guidance on calculation of an employee's accrued benefit derived from the employee's contributions to a qualified defined benefit pension plan. |
| EE-34-95(PDF, 16K) |
IRB #1996-3(HTML) |
Jan. 16, 1996 |
T.D. 8631(PDF, 16K) |
| Temporary and proposed regulations under section 411 of the Code relating to the requirements of section 204(h) of the Employee Retirement Income Security Act of 1974, as amended, relating to defined benefit plans and to individual account plans that are subject to the funding standards of section 302 of ERISA. |
| IA33-95(PDF, 10K) |
IRB #1996-4(HTML) |
Jan. 22, 1996 |
T.D. 8637(PDF, 10K) |
| Final, temporary, and proposed regulations relating to backup withholding, statement mailing requirements, and due diligence. |
| FI-32-95(PDF, 59K) |
IRB #1996-34(HTML) |
Aug. 19, 1996 |
N/A |
| 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. |
| I-0032-93(PDF, 391K) |
IRB #1996-19(HTML) |
May 6, 1996 |
N/A |
| General revision of regulations under Chapter 3 of the Code relating to withholding of tax on U.S. source income paid to foreign persons and related collection, refunds, and credits; revision of information reporting regulations under subpart B of Chapter 61 and backup withholding regulations under section 3406; and removal of regulations under part 35a and certain regulations under income tax treaties. |
| PS-29-95(PDF, 22K) |
IRB #1996-26(HTML) |
June 24, 1996 |
N/A |
| Proposed regulations under section 42 of the Code relate to the low-income housing credit. A public hearing will be held on September 17, 1996. |
| FI-28-96(PDF, 36K) |
IRB #1996-31(HTML) |
July 29, 1996 |
N/A |
| Proposed regulations under section 148 of the Code relate to the arbitrage restrictions applicable to tax-exempt bonds issued by state and local governments. A public hearing will be held on October 24, 1996. |
| CO-26-96(PDF, 23K) |
IRB #1996-31(HTML) |
July 29, 1996 |
T.D. 8682(PDF, 23K) |
| Final, temporary, and proposed regulations under section 382 of the Code relate to limitations on net operating loss carry forwards and certain built-in losses following an ownership change in short taxable years and with respect to controlled groups. A public hearing on the proposed regulations will be held on October 17, 1996. |
| IA-26-94(PDF, 31K) |
IRB #1996-30(HTML) |
July 22, 1996 |
N/A |
| Proposed regulations under section 1202 of the Code relate to the 50-percent exclusion for gain from certain small business stock. A public hearing will be held on October 3, 1996. |
| CO-25-96(PDF, 19K) |
IRB #1996-31(HTML) |
July 29, 1996 |
N/A |
| Temporary and proposed regulations under section 1502 of the Code relate to the limitations on net operating loss carry forwards and certain built-in losses and credits following an ownership change. A public hearing on the proposed regulations will be held on October 17, 1996. |
| CO-24-96(PDF, 15K) |
IRB #1996-30(HTML) |
July 22, 1996 |
T.D. 8677(PDF, 15K) |
| Final, temporary, and proposed regulations under section 1502 of the Code relate to the limitations on the use of certain losses and deductions on consolidated returns. A public hearing on the proposed regulations will be held on October 17, 1996. |
| CO-24-96(PDF, 15K) |
IRB #1996-30(HTML) |
July 22, 1996 |
T.D. 8678(PDF, 15K) |
| Final, temporary, and proposed regulations under section 1502 of the Code relate to the limitations on the use of certain losses and deductions on consolidated returns. A public hearing on the proposed regulations will be held on October 17, 1996. |
| PS-22-96(PDF, 22K) |
IRB #1996-33(HTML) |
Aug. 12, 1996 |
N/A |
| Proposed regulations relate to the final generation skipping transfer (GST) tax regulations under chapter 13 of the Code. |
| EE-20-95(PDF, 66K) |
IRB #1996-5(HTML) |
Jan. 29, 1996 |
N/A |
| Proposed regulations under section 125 of the Code relating to the effect of the Family and Medical Leave Act of 1993 on the operation of cafeteria plans. |
| CO-9-96(PDF, 31K) |
IRB #1996-34(HTML) |
Aug. 19, 1996 |
N/A |
| 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. |
| I-9-95(PDF, 10K) |
IRB #1996-5(HTML) |
Jan. 29, 1996 |
T.D. 8638(PDF, 10K) |
| Temporary and proposed regulations under section 367 of the Code relating to certain transfers of domestic stock or securities by U.S. persons to foreign corporations. A public hearing will be held on April 11, 1996. |
| GL-7-96(PDF, 32K) |
IRB #1996-33(HTML) |
Aug. 12, 1996 |
N/A |
| Proposed regulations under section 6335 of the Code relate to the sale of seized property. |
| PS-7-89(PDF, 41K) |
IRB #1996-8(HTML) |
Feb. 20, 1996 |
N/A |
| Proposed regulations under section 1254 of the Code relating to the treatment of gain from the disposition of interest in certain natural resource recapture property by S corporations and their shareholders. |
| PS-6-95(PDF, 27K) |
IRB #1996-16(HTML) |
April 15, 1996 |
N/A |
| Proposed regulations under sections 4081 and 4082 of the Code relating to the gasoline and diesel fuel excise taxes. A public hearing will be held on June 20, 1996. |
| PS-5-96(PDF, 26K) |
IRB #1996-25(HTML) |
June 17, 1996 |
N/A |
| Proposed regulations under section 708 of the Code relate to the termination of a partnership upon the sale or exchange of 50 percent or more of the total interest in partnership capital and profits. |
| I-4-95(PDF, 87K) |
IRB #1996-36(HTML) |
Sept. 3, 1996 |
N/A |
| Proposed regulations under sections 861, 865, and 904 of the Code relate to the allocation of loss realized on the disposition of stock. |
| PS-4-96(PDF, 22K) |
IRB #1996-18(HTML) |
April 29, 1996 |
N/A |
| Proposed regulations under section 2702 of the Code permit the reformation of a personal residence trust or a qualified personal residence trust to comply with the applicable requirements for such trusts. A public hearing will be held on July 24, 1996. |
| I-3-95(PDF, 106K) |
IRB #1996-6(HTML) |
Feb. 5, 1996 |
N/A |
| Proposed regulations under section 863 of the Code relating to the source of income from sales of inventory and natural resources produced in one jurisdiction and sold in another jurisdiction. A public hearing will be held on April 16, 1996. |
| PS-2-95(PDF, 42K) |
IRB #1996-7(HTML) |
Feb. 12, 1996 |
N/A |
| Proposed regulations under section 731 relating to the treatment of a distribution of marketable securities by a partnership. A public hearing will be held on April 3, 1996. |
| GL-1-96(PDF, 16K) |
IRB #1996-21(HTML) |
May 20, 1996 |
N/A |
| Proposed regulations provide that the authority to modify or rescind taxpayer assistance orders is limited to the Commissioner, the Deputy Commissioner, or the Taxpayer Ombudsman. |
| DL-1-95(PDF, 15K) |
IRB #1996-6(HTML) |
Feb. 5, 1996 |
N/A |
| Proposed regulations under section 6103 of the Code relate to the disclosure of returns and return information in connection with the procurement of property and services for tax administration purposes. |
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