| Announcements |
Bulletin |
Date of IRB |
 |
| Announcement 96-135(PDF, 41K) |
IRB #1996-53(HTML) |
Dec. 30, 1996 |
| A petition has been filed to add diglycidyl ether of bisphenol-A to the list of taxable substances in section 4672(a)(3) of the Code. |
| Announcement 96-134(PDF, 14K) |
IRB #1996-53(HTML) |
Dec. 30, 1996 |
| Three codes have been added to identify new amounts required to be reported in box 13 of the 1997 Form W-2. |
| Announcement 96-133(PDF, 20K) |
IRB #1996-53(HTML) |
Dec. 30, 1996 |
| Beginning January 1, 1997, requests for employee plan determination letters and applications for recognition of tax exemption, formerly sent to the district offices in Chicago, Illinois and Dallas, Texas, should be sent to the Internal Revenue Service Center in Covington, Kentucky. |
| Announcement 96-132(PDF, 10K) |
IRB #1996-52(HTML) |
Dec. 23, 1996 |
| Orthopedic Development Foundation, Hilton Head, SC, no longer qualifies as an organization to which contributions are deductible under section 170 of the Code. |
| Announcement 96-131(PDF, 20K) |
IRB #1996-52(HTML) |
Dec. 23, 1996 |
| A list is given of organizations now classified as private foundations. |
| Announcement 96-130(PDF, 15K) |
IRB #1996-52(HTML) |
Dec. 23, 1996 |
| Effective after December 31, 1996, the tax rates for aviation gasoline and aviation fuel taxes have changed. The rate and base amount imposed on luxury passenger vehicles have also changed. Ozone-depleting chemical rates for 1997 are included in this announcement. Also, excise taxes on transportation expire December 31, 1996. |
| Announcement 96-129(PDF, 9K) |
IRB #1996-51(HTML) |
Dec. 16, 1996 |
| The 1996 update of Publication 938, Real Estate Mortgage Investment Conduits (REMICs) Reporting Information (And Other Collateralized Debt Obligations (CDOs)), is now available on the IRS Electronic Bulletin Board (IRP-BBS). |
| Announcement 96-128(PDF, 11K) |
IRB #1996-51(HTML) |
Dec. 16, 1996 |
| A list is provided of organizations that no longer qualify as organizations to which contributions are deductible under section 170 of the Code. |
| Announcement 96-127(PDF, 8K) |
IRB #1996-50(HTML) |
Dec. 9, 1996 |
| Task Force for Africa/Los Angeles Relations, Pasadena, CA, no longer qualifies as an organization to which contributions are deductible under section 170 of the Code. |
| Announcement 96-126(PDF, 8K) |
IRB #1996-50(HTML) |
Dec. 9, 1996 |
| A ZIP code change is given for the Information Reporting Program at the Martinsburg Computing Center. |
| Announcement 96-125(PDF, 12K) |
IRB #1996-48(HTML) |
Nov. 25, 1996 |
| A list is given of organizations now classified as private foundations. |
| Announcement 96-124(PDF, 18K) |
IRB #1996-49(HTML) |
Dec. 2, 1996 |
| The Service announces the publication of Rev. Proc. 96-53, informing taxpayers how to secure an advance pricing agreement from the Office of Associate Chief Counsel (International). |
| Announcement 96-123(PDF, 13K) |
IRB #1996-51(HTML) |
Dec. 16, 1996 |
| A list is given of organizations now classified as private foundations. |
| Announcement 96-122(PDF, 12K) |
IRB #1996-47(HTML) |
Nov. 18, 1996 |
| The 1996 update and future quarterly updates of Publication 938, Real Estate Mortgage Investment Conduits (REMICs) Reporting Information (And Other Collateralized Debt Obligations (CDOs)), will be available only on the Internet and the IRS Electronic Bulletin Board. |
| Announcement 96-121(PDF, 24K) |
IRB #1996-47(HTML) |
Nov. 18, 1996 |
| The Treasury Department and the IRS are soliciting comments on issues to be considered in developing guidance under the newly enacted FASIT provisions of the Code. |
| Announcement 96-120(PDF, 17K) |
IRB #1996-47(HTML) |
Nov. 18, 1996 |
| A list is given of organizations now classified as private foundations. |
| Announcement 96-119(PDF, 8K) |
IRB #1996-46(HTML) |
Nov. 12, 1996 |
| Form 1099-MISC has been revised for reporting excess golden parachute payments. |
| Announcement 96-118(PDF, 22K) |
IRB #1996-46(HTML) |
Nov. 12, 1996 |
| A list is given of organizations now classified as private foundations. |
| Announcement 96-117(PDF, 14K) |
IRB #1996-46(HTML) |
Nov. 12, 1996 |
| Corporations electing to apply the temporary regulations in T.D. 8678 retroactively, which relate to the operation of sections 382 and 383 of the Code with respect to consolidated groups, must file such amended returns before March 26, 1997. |
| Announcement 96-116(PDF, 23K) |
IRB #1996-46(HTML) |
Nov. 12, 1996 |
| Under section 51 of the Code, the Service will allow employers to leave blank the date of birth entry on Form 8850, Work Opportunity Credit Pre-Screening Notice and Certification Request, for job applicants who are age 25 and older. |
| Announcement 96-115(PDF, 11K) |
IRB #1996-45(HTML) |
Nov. 4, 1996 |
| 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. |
| Announcement 96-114(PDF, 18K) |
IRB #1996-45(HTML) |
Nov. 4, 1996 |
| A list is given of organizations now classified as private foundations. |
| Announcement 96-113(PDF, 8K) |
IRB #1996-44(HTML) |
Oct. 28, 1996 |
| Plan sponsors may order Form 8837, Notice of Adoption of Revenue Procedure Model Amendments, by telephone, by modem or on the Internet. |
| Announcement 96-112(PDF, 16K) |
IRB #1996-45(HTML) |
Nov. 4, 1996 |
| 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. |
| Announcement 96-111(PDF, 22K) |
IRB #1996-44(HTML) |
Oct. 28, 1996 |
| A list is given of organizations now classified as private foundations. |
| Announcement 96-110(PDF, 6K) |
IRB #1996-43(HTML) |
Oct. 21, 1996 |
| 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. |
| Announcement 96-109(PDF, 13K) |
IRB #1996-43(HTML) |
Oct. 21, 1996 |
| A list is given of organizations now classified as private foundations. |
| Announcement 96-108(PDF, 33K) |
IRB #1996-44(HTML) |
Oct. 28, 1996 |
| Comments are invited on the development of interim criteria for designating private delivery services for purposes of the timely filing and payment rules of section 7502 of the Code. A public hearing will be held on December 6, 1996. |
| Announcement 96-107(PDF, 18K) |
IRB #1996-42(HTML) |
Oct. 15, 1996 |
| A list is given of organizations now classified as private foundations. |
| Announcement 96-106(PDF, 36K) |
IRB #1996-42(HTML) |
Oct. 15, 1996 |
| Comments are solicited on a proposed tip reporting agreement for use in the gaming industry. |
| Announcement 96-105(PDF, 45K) |
IRB #1996-42(HTML) |
Oct. 15, 1996 |
| Comments are solicited on a proposed tip reporting agreement for use in the hairstyling industry. |
| Announcement 96-104(PDF, 26K) |
IRB #1996-41(HTML) |
Oct. 7, 1996 |
| A list is given of organizations now classified as private foundations. |
| Announcement 96-103(PDF, 6K) |
IRB #1996-40(HTML) |
Sept. 30, 1996 |
| T.D. 8677, 1996-30 I.R.B. 7, relating to the deductions and losses of members and also the carryover and carryback of losses to consolidated returns, is corrected. |
| Announcement 96-102(PDF, 10K) |
IRB #1996-40(HTML) |
Sept. 30, 1996 |
| T.D. 8675, 1996-29 I.R.B. 5, relating to the modification of debt instruments, is corrected. |
| Announcement 96-101(PDF, 22K) |
IRB #1996-40(HTML) |
Sept. 30, 1996 |
| A list is given of organizations now classified as private foundations. |
| Announcement 96-100(PDF, 16K) |
IRB #1996-40(HTML) |
Sept. 30, 1996 |
| CO-24-96, 1996-30 I.R.B., the notice of a public hearing relating to the carryover and carryback of losses to consolidated returns, is corrected. |
| Announcement 96-99(PDF, 13K) |
IRB #1996-39(HTML) |
Sept. 23, 1996 |
| A list is provided of organizations that no longer qualify as organizations to which contributions are deductible under section170 of the Code. |
| Announcement 96-98(PDF, 15K) |
IRB #1996-39(HTML) |
Sept. 23, 1996 |
| INTL-4-95, 1996-36 I.R.B. 8, relating to the allocation of loss realized on the disposition of stock, is corrected. |
| Announcement 96-97(PDF, 22K) |
IRB #1996-39(HTML) |
Sept. 23, 1996 |
| INTL-0003-95, 1996-6 I.R.B. 29, relating to the source of income from sales of natural resources or other inventory produced in the United States and sold in a foreign country, is corrected. |
| Announcement 96-96(PDF, 15K) |
IRB #1996-39(HTML) |
Sept. 23, 1996 |
| A list is given of organizations now classified as private foundations. |
| Announcement 96-95(PDF, 20K) |
IRB #1996-40(HTML) |
Sept. 30, 1996 |
| Waiver or reimbursement of expenses of a regulated investment company. Comments are requested on what effect the allocation of a waiver or reimbursement or the allocation of certain differences in advisory fees to specific shares of a regulated investment company should have on the deduction for dividends paid. |
| Announcement 96-94(PDF, 19K) |
IRB #1996-38(HTML) |
Sept. 16, 1996 |
| A list is given of organizations now classified as private foundations. Also, Citizen Policy Research Inc., East Harwich, MA, is now classified as an organization that is not a private operating foundation. |
| Announcement 96-93(PDF, 33K) |
IRB #1996-38(HTML) |
Sept. 16, 1996 |
| INTL-062-90; INTL-0032-93; INTL-52-86; INTL-52-94, 1996-19 I.R.B. 26, relating to the withholding of income tax under sections 1441 and 1442 on certain U.S. source income paid to foreign persons, the related tax deposit and reporting requirements under section 1461, and the related collection, refunds, and credits of withheld tax under sections 1461 through 1463, are corrected. |
| Announcement 96-92(PDF, 19K) |
IRB #1996-38(HTML) |
Sept. 16, 1996 |
| Beginning September 1, 1996, requests for employee plan determination letters and applications for recognition of tax exemption, formerly sent to key district offices in Atlanta, Georgia, and Baltimore, Maryland, should be sent to the Internal Revenue Service Center in Covington, Kentucky. |
| Announcement 96-91(PDF, 17K) |
IRB #1996-37(HTML) |
Sept. 9, 1996 |
| A list is given of organizations now classified as private foundations. |
| Announcement 96-90(PDF, 21K) |
IRB #1996-37(HTML) |
Sept. 9, 1996 |
| T.D. 8644, 1996-7 I.R.B. 16, relating to generation-skipping transfer tax, is corrected. |
| Announcement 96-89(PDF, 18K) |
IRB #1996-37(HTML) |
Sept. 9, 1996 |
| The location of the public hearing on proposed regulations PS-39-93, relating to deductions available upon demolition of a building, is changed. |
| Announcement 96-88(PDF, 21K) |
IRB #1996-38(HTML) |
Sept. 16, 1996 |
| Telephone numbers are required on 1996 recipient statements (Forms W-2G, 1098, 1099, and 8308), but the penalty under section 6722 of the Code may be waived if the number is not on the 1996 form. |
| Announcement 96-87(PDF, 18K) |
IRB #1996-37(HTML) |
Sept. 9, 1996 |
| A list is provided of organizations that no longer qualify as organizations to which contributions are deductible under section 170 of the Code. |
| Announcement 96-86(PDF, 17K) |
IRB #1996-37(HTML) |
Sept. 9, 1996 |
| 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. |
| Announcement 96-85(PDF, 29K) |
IRB #1996-37(HTML) |
Sept. 9, 1996 |
| The Small Business Job Protection Act of 1996 makes changes to federal excise taxes. |
| Announcement 96-84(PDF, 13K) |
IRB #1996-36(HTML) |
Sept. 3, 1996 |
| T.D. 8662, 1996-23 I.R.B. 5, relating to the diversification of common trust funds at the time of a combination or division, is corrected. |
| Announcement 96-83(PDF, 17K) |
IRB #1996-36(HTML) |
Sept. 3, 1996 |
| T.D. 8669, 1996-23 I.R.B. 6, relating to the computation of combined taxable income under the profit split method, is corrected. |
| Announcement 96-82(PDF, 11K) |
IRB #1996-36(HTML) |
Sept. 3, 1996 |
| T.D. 8663, 1996-23 I.R.B. 4, concerning the treatment of certain transfers to a controlled corporation, is corrected. |
| Announcement 96-81(PDF, 18K) |
IRB #1996-36(HTML) |
Sept. 3, 1996 |
| IA-26-94, 1996-30 I.R.B. 25, relating to the 50-percent exclusion for gain from certain small business stock, is corrected. |
| Announcement 96-80(PDF, 16K) |
IRB #1996-35(HTML) |
Aug. 26, 1996 |
| A list is given of organizations now classified as private foundations. |
| Announcement 96-79(PDF, 20K) |
IRB #1996-35(HTML) |
Aug. 26, 1996 |
| T.D. 8671, 1996-26 I.R.B. 8, relating to requirements for furnishing a taxpayer identifying number on returns, statements, and other documents, is corrected. |
| Announcement 96-78(PDF, 15K) |
IRB #1996-35(HTML) |
Aug. 26, 1996 |
| T.D. 8670, 1996-24 I.R.B. 6, relating to qualified cost sharing arrangements, is corrected. |
| Announcement 96-77(PDF, 11K) |
IRB #1996-35(HTML) |
Aug. 26, 1996 |
| Backup withholding; substitute Form W-9. The effective date of Rev. Proc. 96-26, 1996-8 I.R.B. 22, is extended for certain payors who must secure regulatory approval of chances to their substitute Forms W-9. |
| Announcement 96-76(PDF, 11K) |
IRB #1996-34(HTML) |
Aug. 19, 1996 |
| Rev. Proc. 96-36, 1996-27 I.R.B. 11, which provides specifications for filing Forms 1098, 1099, 5498, and W-2G, is corrected. |
| Announcement 96-75(PDF, 12K) |
IRB #1996-34(HTML) |
Aug. 19, 1996 |
| A public hearing will be held on September 4, 1996, on issues related to a study of "global interest netting" being conducted by the Internal Revenue Service and Treasury. |
| Announcement 96-74(PDF, 13K) |
IRB #1996-33(HTML) |
Aug. 12, 1996 |
| A list is provided of organizations that no longer qualify as organizations to which contributions are deductible under section 170 of the Code. |
| Announcement 96-73(PDF, 24K) |
IRB #1996-33(HTML) |
Aug. 12, 1996 |
| A list is given of organizations now classified as private foundations. |
| Announcement 96-72(PDF, 53K) |
IRB #1996-33(HTML) |
Aug. 12, 1996 |
| T.D. 8644, 1996-7 I.R.B. 16, relating to generation skipping transfer tax, is corrected. |
| Announcement 96-71(PDF, 12K) |
IRB #1996-33(HTML) |
Aug. 12, 1996 |
| The Ninth Annual Institute on Current Issues in International Taxation, co-sponsored with The George Washington University, will be held December 12 and 13, 1996, at the J.W. Marriott Hotel in Washington, DC. |
| Announcement 96-70(PDF, 14K) |
IRB #1996-32(HTML) |
Aug. 5, 1996 |
| The Frank Nappi Foundation no longer qualifies as an organization to which contributions are deductible under section 170 of the Code. |
| Announcement 96-69(PDF, 23K) |
IRB #1996-32(HTML) |
Aug. 5, 1996 |
| A list is given of organizations now classified as private foundations. |
| Announcement 96-68(PDF, 19K) |
IRB #1996-31(HTML) |
July 29, 1996 |
| A list is given of organizations now classified as private foundations. |
| Announcement 96-67(PDF, 18K) |
IRB #1996-30(HTML) |
July 22, 1996 |
| A list is given of organizations now classified as private foundations. |
| Announcement 96-66(PDF, 20K) |
IRB #1996-29(HTML) |
July 15, 1996 |
| A list is given of organizations now classified as private foundations. |
| Announcement 96-65(PDF, 18K) |
IRB #1996-29(HTML) |
July 15, 1996 |
| INTL-0054-95, 1996-14 I.R.B. 39, relating to the determination of the interest expense deduction of foreign corporations and the branch profits tax, is corrected. |
| Announcement 96-64(PDF, 15K) |
IRB #1996-29(HTML) |
July 15, 1996 |
| T.D. 8659, 1996-16 I.R.B. 4, relating to the taxes on gasoline and diesel fuel, is corrected. |
| Announcement 96-63(PDF, 16K) |
IRB #1996-29(HTML) |
July 15, 1996 |
| Internal Revenue Service processing of most information and tax returns filed by tax-exempt organizations is being centralized into the Ogden Service Center. The announcement specifies the returns covered and the timetable for the change. |
| Announcement 96-62(PDF, 9K) |
IRB #1996-28(HTML) |
July 8, 1996 |
| Taxpayers can use the current Forms 706, 706-A, 706-NA, 709, 709-A, and their instructions until the new revisions are available. |
| Announcement 96-61(PDF, 5K) |
IRB #1996-27(HTML) |
July 1, 1996 |
| A list is provided of organizations that no longer qualify as organizations to which contributions are deductible under section 170 of the Code. |
| Announcement 96-60(PDF, 11K) |
IRB #1996-26(HTML) |
June 24, 1996 |
| Publication 947, Practice Before the IRS and Power of Attorney (revised April 1996), is now available. |
| Announcement 96-59(PDF, 17K) |
IRB #1996-25(HTML) |
June 17, 1996 |
| A list is given of organizations now classified as private foundations. |
| Announcement 96-58(PDF, 12K) |
IRB #1996-25(HTML) |
June 17, 1996 |
| T.D. 8658, 1996-14 I.R.B. 13, relating to the determination of the interest expense deduction of foreign corporations, is corrected. |
| Announcement 96-57(PDF, 13K) |
IRB #1996-25(HTML) |
June 17, 1996 |
| The schedule, agenda and registration information for the 1996 Information Reporting Seminars for magnetic/electronic filing is published. Members of the public may register to attend one or more of these seminars. |
| Announcement 96-56(PDF, 24K) |
IRB #1996-24(HTML) |
June 10, 1996 |
| A list is given of organizations now classified as private foundations. |
| Announcement 96-55(PDF, 17K) |
IRB #1996-23(HTML) |
June 3, 1996 |
| A list is given of organizations now classified as private foundations. |
| Announcement 96-54(PDF, 10K) |
IRB #1996-23(HTML) |
June 3, 1996 |
| A public hearing will be held on July 24, 1996, on proposed regulations relating, in part, to information reporting and backup withholding under the Interest and Dividend Tax Compliance Act of 1983. |
| Announcement 96-53(PDF, 10K) |
IRB #1996-23(HTML) |
June 3, 1996 |
| The application forms used to request determination letters for qualified employee benefit plans have been revised. Application forms having revision dates before January 1, 1996, may be used until October 1, 1996. |
| Announcement 96-52(PDF, 14K) |
IRB #1996-22(HTML) |
May 28, 1996 |
| A list is provided of organizations that no longer qualify as organizations to which contributions are deductible under section 170 of the Code. |
| Announcement 96-51(PDF, 15K) |
IRB #1996-22(HTML) |
May 28, 1996 |
| T.D. 8657, 1996-14 I.R.B. 4, final regulations relating to the determination of effectively connected income; and final and temporary regulations relating to the branch-level interest tax, is corrected. |
| Announcement 96-50(PDF, 11K) |
IRB #1996-22(HTML) |
May 28, 1996 |
| T.D. 8658, 1996-13 I.R.B. 9, providing guidance on the imposition of the accuracy-related penalty, is corrected. |
| Announcement 96-49(PDF, 15K) |
IRB #1996-22(HTML) |
May 28, 1996 |
| A public hearing will be held on June 28, 1996, on proposed regulations relating to loans made from a qualified employer plan to plan participants or beneficiaries. |
| Announcement 96-48(PDF, 23K) |
IRB #1996-22(HTML) |
May 28, 1996 |
| A public hearing will be held on June 24, 1996, on proposed regulations relating to when amounts deferred or paid from certain retirement plans are taken into account as "wages" for FICA and FUTA purposes. |
| Announcement 96-47(PDF, 11K) |
IRB #1996-22(HTML) |
May 28, 1996 |
| Form 3115, Application for Change in Accounting Method, and its instructions are approved by the Office of Management and Budget through May 31, 1999, and are available. |
| Announcement 96-46(PDF, 10K) |
IRB #1996-21(HTML) |
May 20, 1996 |
| T.D. 8212, 1988-2 C.B. 83, relating to the availability of optional forms of benefit, is corrected. |
| Announcement 96-45(PDF, 12K) |
IRB #1996-21(HTML) |
May 20, 1996 |
| T.D. 8175, 1988-1 C.B. 191, relating to the limitations on passive activity credits, is corrected. |
| Announcement 96-44(PDF, 9K) |
IRB #1996-21(HTML) |
May 20, 1996 |
| Filers of Form 8233, Exemption From Withholding on Compensation for Independent Personal Services of a Nonresident Alien Individual, can apply for exemption from withholding using the current Form 8233 (Rev. April 1993). |
| Announcement 96-43(PDF, 18K) |
IRB #1996-20(HTML) |
May 13, 1996 |
| A list is given of organizations now classified as private foundations. |
| Announcement 96-42(PDF, 10K) |
IRB #1996-20(HTML) |
May 13, 1996 |
| Form 8807, Certain Manufacturers and Retailers Excise Taxes, and Form 8645, Soil and Water Conservation Plan Certificate, are obsolete. The IRS has determined that taxpayers may meet the reporting and certification requirements of these forms by reporting the required information on other forms. |
| Announcement 96-41(PDF, 9K) |
IRB #1996-20(HTML) |
May 13, 1996 |
| The 1996 Form W-4, Employee's Withholding Allowance Certificate, is now available. |
| Announcement 96-40(PDF, 5K) |
IRB #1996-19(HTML) |
May 6, 1996 |
| T.D. 8653, 1996-12 I.R.B. 4, relating to the character and timing of gain or loss from certain hedging transactions entered into by members of a consolidated group, is corrected. |
| Announcement 96-39(PDF, 13K) |
IRB #1996-19(HTML) |
May 6, 1996 |
| Families for Children, Golden Valley, MN, no longer qualifies as an organization to which contributions are deductible under section 170 of the Code. |
| Announcement 96-38(PDF, 9K) |
IRB #1996-19(HTML) |
May 6, 1996 |
| The instructions for Schedule SSA (Form 5500), Annual Registration Statement Identifying Separated Participants With Deferred Vested Benefits, are corrected. |
| Announcement 96-37(PDF, 8K) |
IRB #1996-18(HTML) |
April 29, 1996 |
| T.D. 8597, 1995-32 I.R.B. 6, relating to intercompany transaction system of the consolidated return regulations, is corrected. |
| Announcement 96-36(PDF, 14K) |
IRB #1996-18(HTML) |
April 29, 1996 |
| T.D. 8648, 1996-10 I.R.B. 23, relating to a controlling corporation's basis adjustment in its controlled corporation's stock following a triangular reorganization, is corrected. |
| Announcement 96-35(PDF, 10K) |
IRB #1996-18(HTML) |
April 29, 1996 |
| T.D. 8638, 1996-5 I.R.B. 5, relating to certain transfers of stock or securities of domestic corporations by U.S. persons to foreign corporations, is corrected. |
| Announcement 96-34(PDF, 9K) |
IRB #1996-18(HTML) |
April 29, 1996 |
| T.D. 8653, 1996-12 I.R.B. 4, relating to the character and timing of gain or loss from hedging transactions entered into by member of a consolidated group, is corrected. |
| Announcement 96-33(PDF, 18K) |
IRB #1996-18(HTML) |
April 29, 1996 |
| A public hearing will be held on June 5, 1996, on proposed regulations which clarify certain requirements for tax-exempt section 501(c)(5) organizations. |
| Announcement 96-32(PDF, 39K) |
IRB #1996-17(HTML) |
April 22, 1996 |
| A public hearing will be held on May 22, 1996, on proposed regulations to implement a provision of the Tax Reform Act of 1984 permitting the reissuance of mortgage credit certificates. |
| Announcement 96-31(PDF, 37K) |
IRB #1996-17(HTML) |
April 22, 1996 |
| EE-35-95, 1996-5 I.R.B. 19, relating to proposed regulations that provide guidance on calculation of an employee's accrued benefit derived from the employee's contributions to a qualified defined pension plan, is corrected. |
| Announcement 96-30(PDF, 42K) |
IRB #1996-17(HTML) |
April 22, 1996 |
| DL-1-95, 1996-6 I.R.B. 28, relating to the disclosure of returns and return information in connection with the procurement of property and services for tax administration purposes, is corrected. |
| Announcement 96-29(PDF, 11K) |
IRB #1996-17(HTML) |
April 22, 1996 |
| T.D. 8637, 1996-4 I.R.B. 29, providing final and temporary rules on backup withholding, statement mailing requirements, and due diligence, is corrected. |
| Announcement 96-28(PDF, 17K) |
IRB #1996-17(HTML) |
April 22, 1996 |
| T.D. 8635, 1996-3 I.R.B. 5, relating to nonbank trustees with respect to the adequacy of net worth requirements that must be satisfied in order to be or remain an approved nonbank trustee, is corrected. |
| Announcement 96-27(PDF, 9K) |
IRB #1996-17(HTML) |
April 22, 1996 |
| American Flag Defender, Inc., Berlin, MD, no longer qualifies as an organization to which contributions are deductible under section 170 of the Code. |
| Announcement 96-26(PDF, 18K) |
IRB #1996-17(HTML) |
April 22, 1996 |
| This announcement provides information to assist taxpayers in requesting a refund of the excise tax described in section 4972 of the Code for certain nondeductible contributions that were retroactively exempted from the section 4972 excise tax by the Retirement Protection Act of 1994. |
| Announcement 96-25(PDF, 11K) |
IRB #1996-17(HTML) |
April 22, 1996 |
| Copies of proposed examination guidelines pertaining to multi-employer plans are now available from the Service. In addition, the Service is seeking public comments about these guidelines before they are finalized in the Internal Revenue Manual. |
| Announcement 96-24(PDF, 130K) |
IRB #1996-16(HTML) |
April 15, 1996 |
| Proposed examination guidelines for rural electric cooperatives are published for public comment. |
| Announcement 96-23(PDF, 47K) |
IRB #1996-18(HTML) |
April 29, 1996 |
| This announcement proposes procedures for a foreign person to apply to the IRS to be a qualified intermediary under section 1.1441-1(e)(5) of the proposed regulations under section 1441. |
| Announcement 96-22(PDF, 14K) |
IRB #1996-15(HTML) |
April 8, 1996 |
| A public hearing will be held on April 24, 1996, on proposed regulations that provide guidance concerning the notice and consent requirements under section 411(a)(11) and the notice and election requirements of section 417. |
| Announcement 96-21(PDF, 13K) |
IRB #1996-15(HTML) |
April 8, 1996 |
| A list is given of organizations now classified as private foundations. |
| Announcement 96-20(PDF, 15K) |
IRB #1996-15(HTML) |
April 8, 1996 |
| EE-24-93, 1995-41 I.R.B. 33, providing guidance concerning the notice and consent requirements under section 411(a)(11) and the notice and election requirements of section 417, is corrected. |
| Announcement 96-19(PDF, 10K) |
IRB #1996-15(HTML) |
April 8, 1996 |
| T.D. 8634, 1996-3 I.R.B. 17, relating to the income tax withholding requirement on distributions of profits from certain gaming activities made to members of Indian tribes, is corrected. |
| Announcement 96-18(PDF, 10K) |
IRB #1996-15(HTML) |
April 8, 1996 |
| This announcement describes two revenue rulings that are being issued with respect to the additional funding requirements under section 412 (l) of the Internal Revenue Code as they relate to the Form 5500 (Schedule B) for 1995. |
| Announcement 96-17(PDF, 12K) |
IRB #1996-13(HTML) |
March 25, 1996 |
| A list is provided of organizations that no longer qualify as organizations to which contributions are deductible under section 170 of the Code. |
| Announcement 96-16(PDF, 5K) |
IRB #1996-13(HTML) |
March 25, 1996 |
| This announcement clarifies the purposes and functions of the Transfer Pricing Penalty Oversight Committee, established to monitor and gather information on the application of transfer pricing penalties under section 6662(e) of the Internal Revenue Code. |
| Announcement 96-15(PDF, 9K) |
IRB #1996-13(HTML) |
March 25, 1996 |
| If the criteria described in a proposed class exemption issued by the Department of Labor are met, the Service will not impose the excise taxes on prohibited transactions described in section 4975 of the Code. |
| Announcement 96-14(PDF, 43K) |
IRB #1996-12(HTML) |
March 18, 1996 |
| A list is given of organizations now classified as private foundations. |
| Announcement 96-13(PDF, 52K) |
IRB #1996-12(HTML) |
March 18, 1996 |
| Test of Employment Tax Early Referral Procedures for Appeals. This announcement describes the method by which a taxpayer requests early referral of one or more employment tax issues from the District to Appeals. |
| Announcement 96-12(PDF, 23K) |
IRB #1996-11(HTML) |
March 11, 1996 |
| The United States recently exchanged instruments of ratification for new income tax treaties with Canada, France, Mexico, Portugal, and Sweden. This announcement provides supplemental tables of income rates and exempt personal service income under these treaties. |
| Announcement 96-11(PDF, 5K) |
IRB #1996-9(HTML) |
Feb. 26, 1996 |
| Supplemental information on Treasury bills for Publication 1212, List of Original Issue Discount Instruments (Rev. Nov. 95), is given. |
| Announcement 96-10(PDF, 13K) |
IRB #1996-8(HTML) |
Feb. 20, 1996 |
| A list is provided of organizations that no longer qualify as organizations to which contributions are deductible under section 170 of the Code. |
| Announcement 96-9(PDF, 8K) |
IRB #1996-8(HTML) |
Feb. 20, 1996 |
| Effective after December 31, 1995, the rates for fuel taxes and the base amount not subject to the luxury tax have changed. Also, excise taxes on transportation and on the superfund expired December 31, 1995. |
| Announcement 96-8(PDF, 4K) |
IRB #1996-7(HTML) |
Feb. 12, 1996 |
| Publication 595, Tax Guide for Commercial Fishermen, is corrected. |
| Announcement 96-7(PDF, 9K) |
IRB #1996-5(HTML) |
Jan. 29, 1996 |
| A list is provided of organizations that no longer qualify as organizations to which contributions are deductible under section 170 of the Code. |
| Announcement 96-6(PDF, 13K) |
IRB #1996-5(HTML) |
Jan. 29, 1996 |
| A list is given of organizations now classified as private foundations. |
| Announcement 96-5(PDF, 25K) |
IRB #1996-4(HTML) |
Jan. 22, 1996 |
| This announcement identifies the Taxpayer Bill of Rights 2 proposals that Treasury and the IRS have already adopted administratively or will soon do so and describes similar regulatory and guidance projects. |
| Announcement 96-4(PDF, 10K) |
IRB #1996-3(HTML) |
Jan. 16, 1996 |
| An announcement discusses the publication of mortality tables for use under section 412(1) for individuals entitled to benefits on account of disability. The announcement requests comments on the tables published in Rev. Rul. 96-7. |
| Announcement 96-3(PDF, 39K) |
IRB #1996-2(HTML) |
Jan. 8, 1996 |
| A list is given of organizations now classified as private foundations. |
| Announcement 96-2(PDF, 36K) |
IRB #1996-2(HTML) |
Jan. 8, 1996 |
| A petition has been filed to add butyl benzyl phthalate to the list of taxable substances in section 4672(a)(3) of the Code. |
| Announcement 96-1(PDF, 37K) |
IRB #1996-2(HTML) |
Jan. 8, 1996 |
| Executors and return preparers should continue to use the August 1993 revision of Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return, after December 31, 1995.The Service anticipates that a revised Form 706 will be available in early 1996. |
