Internal Revenue Bulletins  

November 04, 1996

Internal Revenue Bulletin No. 1996-45

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. 96-41(PDF, 21K)
Educational assistance after termination of employment. Educational assistance plans that provide benefits to participants by reason of their employment with the employer will not fail to qualify as educational assistance programs described in section 127(b) of the Code merely because eligible participants include former employees.

Rev. Rul. 96-52(PDF, 13K)
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 November 1996.

EMPLOYEE PLANS

Announcement 96-112(PDF, 16K)
The initial notice and election period for a savings incentive match plan for employees of small employers described in section 408(p) of the Code as added by the Small Business Job Protection Act of 1996, P.L. 104188, is being extended.

EXEMPT ORGANIZATIONS

Announcement 96-114(PDF, 18K)
A list is given of organizations now classified as private foundations.

ADMINISTRATIVE

Announcement 96-115(PDF, 11K)
Proposed regulations FI-59-94, 1996-30 I.R.B. 23, relating to the allowance of a deduction for a partially worthless debt when the terms of a debt instrument have been modified, is corrected.

Previous | Next

SEARCH:

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.





1996 Document Types | 1996 Weekly IRBs

IRS Bulletins Main | Home

  to download the Adobe Acrobat PDF Reader