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
Rev. Rul. 96-51(PDF, 15K)
Taxes, accrual of deduction. Under the all events test of section 461 of the Code, an accrual method employer may deduct in Year 1 its otherwise deductible FICA and FUTA taxes imposed with respect to year-end wages properly accrued in Year 1, but paid in Year 2, if the requirements of the recurring item exception are met.
EMPLOYEE PLANS
Rev. Proc. 96-49(PDF, 18K)
Retirement plans; section 414(u); model amendments. This procedure describes how certain plan sponsors may adopt model amendments to amend their plans to comply with the requirements of the Uniformed Services Employment and Reemployment Rights Act of 1994, P. L. 103-353, and section 414(u) of the Code, which was added by section 1704(n) of the Small Business Job Protection Act of 1996, P. L. 104-188.
EXEMPT ORGANIZATIONS
Announcement 96-109(PDF, 13K)
A list is given of organizations now classified as private foundations.
ADMINISTRATIVE
Announcement 96-110(PDF, 6K)
Corporations and partnerships will not automatically receive Package 1120 or 1065 for 1996. Instead, they will receive a postcard and may order either package if necessary.
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.
