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-7-89(PDF, 41K)
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.
T.D. 8645(PDF, 47K)
Final regulations under section 469 of the Code providing rules for rental real estate activities of taxpayers engaged in certain real property trades or businesses.
T.D. 8646(PDF, 91K)
Final regulations under section 861 of the Code provides guidance concerning the allocation and apportionment of research and experimental expenditures for purposes of determining taxable income from sources inside and outside the U.S.
EMPLOYEE PLANS
Notice 96-11(PDF, 9K)
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).
EXEMPT ORGANIZATIONS
Announcement 96-10(PDF, 13K)
A list is provided of organizations that no longer qualify as organizations to which contributions are deductible under section 170 of the Code.
EXCISE TAX
Announcement 96-9(PDF, 8K)
Effective after December 31, 1995, the rates for fuel taxes and the base amount not subject to the luxury tax have changed. Also, excise taxes on transportation and on the superfund expired December 31, 1995.
ADMINISTRATIVE
Rev. Proc. 96-25(PDF, 51K)
Automobile owners and lessees. This procedure provides owners and lessees of passenger automobiles with tables detailing the limitations on depreciation deductions for automobiles first placed in service during calendar year 1996 and the amounts to be included in income for automobiles first leased during calendar year 1996.
Rev. Proc. 96-26(PDF, 13K)
Backup withholding; substitute Form W-9. The requirements for payers that want to use a substitute Form W-9, Request for Taxpayer Identification Number and Certification, are clarified.
You can either: Search all IRS Bulletin Documents issued since January 1996, or Search the entire site. For a more focused search, put your search word(s) in quotes.
