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
PS-2-95(PDF, 42K)
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.
T.D. 8642(PDF, 112K)
Final regulations under sections 704 and 737 of the Code relating to the recognition of gain or loss by contributing partner on distribution of contributed property or other property.
ESTATE TAX
T.D. 8644(PDF, 228K)
Final regulations relating to generation-skipping transfer tax.
ADMINISTRATIVE
Announcement 96-8(PDF, 4K)
Publication 595, Tax Guide for Commercial Fishermen, is corrected.
Del. Order 232 (Rev. 2)(PDF, 9K)
The authority to modify or rescind a Taxpayer Assistance Order (TAO) is limited only to the Commissioner, Deputy Commissioner, or Taxpayer Ombudsman. Del. Order 232 (Rev. 1) superseded.
Del. Order 239 (Rev. 1)(PDF, 10K)
The Taxpayer Ombudsman is delegated the authority to issue Taxpayer Assistance Orders (TAO) to intervene on behalf of taxpayers that make a positive action with respect to taxpayer cases; to prepare an annual report of the most significant problems taxpayers face when conducting business with IRS and suggest solutions where applicable; and to establish a system to track the Service's response to changes suggested in the annual report. Del. Order 239 amended.
Notice 96-10(PDF, 35K)
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.
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