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. 8677(PDF, 133K)
T.D. 8678(PDF, 118K)
CO-24-96(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.
IA-26-94(PDF, 31K)
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.
T.D. 8676(PDF, 26K)
FI-59-94(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.
Rev. Rul. 96-36(PDF, 36K)
LIFO; price indexes; department stores. The May 1996 Bureau of Labor Statistics price indexes are accepted for use by department stores employing the retail inventory and last-in, first-out inventory methods for valuing inventories for tax years ended on, or with reference to, May 31, 1996.
EXEMPT ORGANIZATIONS
Announcement 96-67(PDF, 18K)
A list is given of organizations now classified as private foundations.
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