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

T.D. 8657(PDF, 92K)
I-0054-95(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.

Rev. Rul. 96-19(PDF, 42K)
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 April 1996.

T.D. 8658(PDF, 111K)
Final and proposed regulations under section 882 of the Code relating to the determination of the interest expense deduction of foreign corporations engaged in a trade or business within the United States.

Notice 96-18(PDF, 18K)
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 96-19(PDF, 22K)
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 96-20(PDF, 9K)
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 96-21(PDF, 9K)
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 96-22(PDF, 12K)
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.

Rev. Proc. 96-28(PDF, 72K)
Per diem allowances. This procedure provides rules under which the amount of ordinary and necessary business expenses of an employee for lodging, meals, and/or incidental expenses incurred while away from home will be deemed substantiated when a payer provides a reimbursement or other expense allowance to pay for such expenses. It also provides an optional method for employees and self-employed individuals to use in computing the deductible costs of business meal and incidental expenses paid or incurred while traveling away from home. Rev. Proc. 94-77 is superseded.