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.
SPECIAL ANNOUNCEMENT
Announcement 96-89(PDF, 18K)
The location of the public hearing on proposed regulations PS-39-93, relating to deductions available upon demolition of a building, is changed.
INCOME TAX
T.D. 8682(PDF, 116K)
REG-209827-96(PDF, 15K)
Temporary and proposed regulations under section 367 of the Code amend the final regulations relating to section 355 distributions of stock and securities by domestic corporations to foreign persons.
T.D. 8681(PDF, 21K)
Final regulations under section 7503 of the Code relate to the time for performance of acts when the last day for performance falls on a Saturday, Sunday, or legal holiday.
ESTATE TAX
Announcement 96-90(PDF, 21K)
T.D. 8644, 1996-7 I.R.B. 16, relating to generation-skipping transfer tax, is corrected.
EXEMPT ORGANIZATIONS
Announcement 96-87(PDF, 18K)
A list is provided of organizations that no longer qualify as organizations to which contributions are deductible under section 170 of the Code.
Announcement 96-91(PDF, 17K)
A list is given of organizations now classified as private foundations.
EXCISE TAX
Announcement 96-85(PDF, 29K)
The Small Business Job Protection Act of 1996 makes changes to federal excise taxes.
ADMINISTRATIVE
Announcement 96-86(PDF, 17K)
T.D. 8664, 1996-20 I.R.B. 7, regarding the reporting on Form 1042S of certain U.S. bank account deposit interest paid to an individual who is a nonresident alien of the United States and a resident of Canada, is corrected.
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