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.
INCOME TAX
Rev. Rul. 96-2(PDF, 20K)
Insurance companies; interest rate tables. Prevailing state assumed interest rates are provided for the determination of reserves under section 807 of the Code for contracts issued in 1995 and 1996. Rev. Rul. 92-19 supplemented in part.
Rev. Rul. 96-6(PDF, 16K)
Federal rates; adjusted federal rates; adjusted federal long-term rate, and the long-term exempt rate. For purposes of sections 1274, 1288, 382, and other sections of the Code, tables set forth the rates for January 1996.
EMPLOYEE PLANS
Notice 96-2(PDF, 9K)
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).
ESTATE TAX
Rev. Rul. 96-3(PDF, 8K)
Valuation of annuities. Interest for life or a term of years, and remainder and reversionary interests when the individual, who is the measuring life, is terminally ill. Rev. Ruls. 80-80 and 66-307 are obsolete effective December 14, 1995.
EXEMPT ORGANIZATIONS
Announcement 96-3(PDF, 39K)
A list is given of organizations now classified as private foundations.
Rev. Proc. 96-10(PDF, 16K)
Information returns, organizations not required to file. This procedure lists a class of organizations, affiliated with a church or convention or association of churches, and exempt from federal income tax under section 501(c)(3) of the Internal Revenue Code, that is not required to file an annual information return Form 990, Return of Organizations Exempt from Income Tax.
EXCISE TAX
Announcement 96-2(PDF, 36K)
A petition has been filed to add butyl benzyl phthalate to the list of taxable substances in section 4672(a)(3) of the Code.
ADMINISTRATIVE
Announcement 96-1(PDF, 37K)
Executors and return preparers should continue to use the August 1993 revision of Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return, after December 31, 1995.The Service anticipates that a revised Form 706 will be available in early 1996.
Rev. Proc. 96-9(PDF, 23K)
Early referral of unagreed issues from examination to appeals. This procedure describes the method by which a taxpayer requests early referral of one or more unagreed issues from Examination to Appeals.
Rev. Proc. 96-11(PDF, 258K)
Electronic filing; magnetic media; 1995 Form 1042S specifications. Specifications are set forth for the magnetic or electronic filing of 1995 From 1042-S. The form may be filed with the Service using 1/2 inch magnetic tape; IBM 3480/3490 or AS400 compatible tape cartridges; or 51 1/4 3 1/2-inch diskettes. Rev. Proc. 93-16 superseded.
T.D. 8640(PDF, 28K)
Final regulations under section 6033 of the Code that exempt certain integrated auxiliaries of churches from filing information returns.
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