1996 Treasury Decisions
"Treasury Decisions" are either temporary or
final Regulations that have been approved by the Department of the Treasury after submission from the IRS. (Proposed regulations are not approved by the Treasury Dept.) Tax
Regulations are the IRS Commissioner's rules, for the application and administration of the Internal Revenue laws. The purpose of regulations is to provide taxpayers, their
representatives, and Service personnel with rules of general application so they may clearly understand the taxpayer's rights and duties under the law.
Regulations are promulgated by publishing in the Federal Register, and are also published in the weekly Internal Revenue Bulletin. All persons concerned are, by reason of
publication in the Federal Register, given notice of the official rules of the Department of the Treasury for the administration, application, and enforcement of the Internal Revenue laws.
Final regulations carry the force and effect of law.
For more information about IRS Regulations, see the Guide to Understanding the Differences Among Official IRS Documents
Treasury Decisions are in the Adobe Acrobat PDF format.
Internal Revenue Bulletin Summary pages are in HTML format.
| Treasury Decisions |
Bulletin |
Date of IRB |
 |
| T.D. 8687(PDF, 84K) |
IRB #1996-52(HTML) |
Dec. 23, 1996 |
| Final regulations under section 863 of the Code governs the source of income from sales of natural resources or other inventory produced in and sold outside the United States. |
| T.D. 8686(PDF, 84K) |
IRB #1996-52(HTML) |
Dec. 23, 1996 |
| Final regulations provide guidance relating to the additional requirements necessary to ensure the collection of estate taxes imposed under section 2056A of the Code with respect to taxable events involving qualified domestic trusts (QDOTs). |
| T.D. 8685(PDF, 41K) |
IRB #1996-48(HTML) |
Nov. 25, 1996 |
| Final regulations under section 6302 of the Code relate to deposits of excise taxes. |
| T.D. 8684(PDF, 44K) |
IRB #1996-44(HTML) |
Oct. 28, 1996 |
| Final regulations under section 1254 of the Code relate to the tax treatment of gain from the disposition of interest in certain natural resource recapture property by S corporations and their shareholders. |
| T.D. 8683(PDF, 34K) |
IRB #1996-44(HTML) |
Oct. 28, 1996 |
| Final, temporary, and proposed regulations under section 6011 of the Code relate to the requirements for filing information returns on magnetic media or in other machine-readable form. A public hearing on the proposed regulations will be held on February 5, 1997. |
| T.D. 8682(PDF, 116K) |
IRB #1996-37(HTML) |
Sept. 9, 1996 |
| 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) |
IRB #1996-37(HTML) |
Sept. 9, 1996 |
| 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. |
| T.D. 8680(PDF, 49K) |
IRB #1996-33(HTML) |
Aug. 12, 1996 |
| Temporary and proposed regulations relate to extensions of time for making certain elections under the Code. A public hearing on the proposed regulations will be held on October 30, 1996. Rev. Procs. 87-32 and 92-20 modified. |
| T.D. 8679(PDF, 104K) |
IRB #1996-31(HTML) |
July 29, 1996 |
| Final, temporary, and proposed regulations under section 382 of the Code relate to limitations on net operating loss carry forwards and certain built-in losses following an ownership change in short taxable years and with respect to controlled groups. A public hearing on the proposed regulations will be held on October 17, 1996. |
| T.D. 8678(PDF, 118K) |
IRB #1996-31(HTML) |
July 29, 1996 |
| Temporary and proposed regulations under section 1502 of the Code relate to the limitations on net operating loss carry forwards and certain built-in losses and credits following an ownership change. A public hearing on the proposed regulations will be held on October 17, 1996. |
| T.D. 8677(PDF, 133K) |
IRB #1996-30(HTML) |
July 22, 1996 |
| 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. |
| T.D. 8676(PDF, 26K) |
IRB #1996-30(HTML) |
July 22, 1996 |
| 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. |
| T.D. 8675(PDF, 98K) |
IRB #1996-29(HTML) |
July 15, 1996 |
| Final regulations under section 1001 of the Code relate to the modification of debt instruments. |
| T.D. 8674(PDF, 206K) |
IRB #1996-28(HTML) |
July 8, 1996 |
| Final regulations under section 1275 of the Code relate to the tax treatment of debt instruments that provide for one or more contingent payments. |
| T.D. 8673(PDF, 48K) |
IRB #1996-27(HTML) |
July 1, 1996 |
| Final regulations under section 1394 of the Code relate to enterprise zone facility bonds issued by state and local governments. |
| T.D. 8672(PDF, 17K) |
IRB #1996-26(HTML) |
June 24, 1996 |
| Final regulations under section 6011 of the Code relate to the reporting of nonpayment withheld income taxes. |
| T.D. 8671(PDF, 43K) |
IRB #1996-26(HTML) |
June 24, 1996 |
| Final regulations under section 6109 of the Code relate to requirements for furnishing a taxpayer identifying number (TIN) on returns, statements, or other documents. These regulations also provide procedures to request a TIN for certain alien individuals who do not have, or are not eligible to receive, a social security number. |
| T.D. 8670(PDF, 28K) |
IRB #1996-24(HTML) |
June 10, 1996 |
| Final regulations under section 482 of the Code relate to qualified cost sharing arrangements. |
| T.D. 8669(PDF, 68K) |
IRB #1996-23(HTML) |
June 3, 1996 |
| Final regulations under section 936 of the Code relate to the computation of combined taxable income under the profit split method. |
| T.D. 8668(PDF, 25K) |
IRB #1996-22(HTML) |
May 28, 1996 |
| Final regulations under section 7701 of the Code relate to the classification of certain organizations as trusts for federal tax purposes. |
| T.D. 8667(PDF, 29K) |
IRB #1996-20(HTML) |
May 13, 1996 |
| Final regulations under section 168 of the Code relate to the lease term of tax-exempt use property. These regulations also provide guidance regarding certain like-kind exchanges among related parties involving tax-exempt use property. |
| T.D. 8666(PDF, 28K) |
IRB #1996-26(HTML) |
June 24, 1996 |
| Final regulations under sections 62, 132, and 274 of the Code relate to payment by employer of expenses for meals and entertainment, club dues, and spousal travel. |
| T.D. 8665(PDF, 15K) |
IRB #1996-21(HTML) |
May 20, 1996 |
| Final regulations concerning transfers of cash to a corporation or a partnership. These regulations affect taxpayers in transactions under sections 351 or 721 of the Code when there is an offering of stock or partnership interest through an underwriter. Rev. Rul. 78-294 obsoleted. |
| T.D. 8664(PDF, 30K) |
IRB #1996-20(HTML) |
May 13, 1996 |
| Final regulations under section 6049 of the Code provide rules regarding the reporting on Form 1042-S of certain bank deposit interest paid to a U.S. bank account for an individual who is a nonresident alien of the U.S. and a Canadian resident. |
| T.D. 8663(PDF, 15K) |
IRB #1996-23(HTML) |
June 3, 1996 |
| Final regulations under section 351 of the Code relate to transfers to investment companies. |
| T.D. 8662(PDF, 17K) |
IRB #1996-23(HTML) |
June 3, 1996 |
| Final regulations under section 584 of the Code relate to the diversification of common trust funds at the time of a combination or division. |
| T.D. 8661(PDF, 28K) |
IRB #1996-17(HTML) |
April 22, 1996 |
| Temporary and proposed regulations under section 6302 of the Code relate to Federal tax deposits by electronic funds transfer. A public hearing on the proposed regulations will be held on July 16, 1996. |
| T.D. 8660(PDF, 27K) |
IRB #1996-17(HTML) |
April 22, 1996 |
| Final regulations under section 1502 of the Code disallow losses and exclude gain for certain dispositions and other transactions involving stock of the common parent of a consolidated group. |
| T.D. 8659(PDF, 121K) |
IRB #1996-16(HTML) |
April 15, 1996 |
| Final regulations under section 6011 of the Code relating to the gasoline and diesel fuel excise taxes. |
| T.D. 8658(PDF, 111K) |
IRB #1996-14(HTML) |
April 1, 1996 |
| Final and proposed regulations under section 882 of the Code relating to the determination of the interest expense deduction of foreign corporations engaged in a trade or business within the United States. |
| T.D. 8657(PDF, 92K) |
IRB #1996-14(HTML) |
April 1, 1996 |
| Final, temporary, and proposed regulations under sections 864 and 884 of the Code relating to the determination of effectively connected income and the branch profits tax. A public hearing on the proposed regulations will be held on June 6, 1996. |
| T.D. 8656(PDF, 92K) |
IRB #1996-13(HTML) |
March 25, 1996 |
| Final and temporary regulations under section 6662(e) of the Code provide guidance on the imposition of the accuracy-related penalty for net section 482 transfer price adjustments. |
| T.D. 8655(PDF, 15K) |
IRB #1996-12(HTML) |
March 18, 1996 |
| Final and temporary regulations under section 7805 of the Code are declared obsolete as part of the President's Regulatory Reinvention Initiative. |
| T.D. 8654(PDF, 69K) |
IRB #1996-11(HTML) |
March 11, 1996 |
| Final regulations under section 6050P of the Code relate to the information reporting requirements of applicable financial entities for discharges of indebtedness. |
| T.D. 8653(PDF, 39K) |
IRB #1996-12(HTML) |
March 18, 1996 |
| Final regulations under sections 446 and 1221 of the Code relate to the character and timing of gain or loss from certain hedging transactions entered into by members of a consolidated group. |
| T.D. 8652(PDF, 27K) |
IRB #1996-11(HTML) |
March 11, 1996 |
| Final regulations under section 60501(g) of the Code provide information reporting requirements of Federal and state court clerks who receive more than $10,000 in cash as bail for any individual charged with a specified criminal offense. |
| T.D. 8651(PDF, 19K) |
IRB #1996-11(HTML) |
March 11, 1996 |
| Temporary and proposed regulations provide new simpler procedures for an individual to obtain an automatic extension of time to-file an individual income tax return. |
| T.D. 8650(PDF, 122K) |
IRB #1996-10(HTML) |
March 4, 1996 |
| Final regulations under section 162 of the Code relating to the disallowance of deductions for employee remuneration in excess of $1,000,000. |
| T.D. 8649(PDF, 24K) |
IRB #1996-9(HTML) |
Feb. 26, 1996 |
| Final regulations under section 1258 of the Code relating to conversion transactions. |
| T.D. 8648(PDF, 47K) |
IRB #1996-10(HTML) |
March 4, 1996 |
| Final regulations under sections 358, 1032, and 1502 of the Code provide rules for adjusting the basis of a controlling corporation in the stock of a controlled corporation as the result of certain triangular reorganizations involving the stock of the controlling corporation. |
| T.D. 8647(PDF, 20K) |
IRB #1996-9(HTML) |
Feb. 26, 1996 |
| Final regulations under section 1445 of the Code relating to withholding upon certain distributions or dispositions of U.S. real property interests. |
| T.D. 8646(PDF, 91K) |
IRB #1996-8(HTML) |
Feb. 20, 1996 |
| Final regulations under section 861 of the Code provides guidance concerning the allocation and apportionment of research and experimental expenditures for purposes of determining taxable income from sources inside and outside the U.S. |
| T.D. 8645(PDF, 47K) |
IRB #1996-8(HTML) |
Feb. 20, 1996 |
| Final regulations under section 469 of the Code providing rules for rental real estate activities of taxpayers engaged in certain real property trades or businesses. |
| T.D. 8644(PDF, 228K) |
IRB #1996-7(HTML) |
Feb. 12, 1996 |
| Final regulations relating to generation-skipping transfer tax. |
| T.D. 8643(PDF, 67K) |
IRB #1996-11(HTML) |
March 11, 1996 |
| Final regulations under section 305(c) of the Code relate to constructive distributions on preferred stock. |
| T.D. 8642(PDF, 112K) |
IRB #1996-7(HTML) |
Feb. 12, 1996 |
| Final regulations under sections 704 and 737 of the Code relating to the recognition of gain or loss by contributing partner on distribution of contributed property or other property. |
| T.D. 8641(PDF, 106K) |
IRB #1996-6(HTML) |
Feb. 5, 1996 |
| Final regulations under sections 597 and 7507 of the Code relating to the treatment of acquisition of certain financial institutions and certain tax consequences of Federal financial assistance to financial institutions. |
| T.D. 8640(PDF, 28K) |
IRB #1996-2(HTML) |
Jan. 8, 1996 |
| Final regulations under section 6033 of the Code that exempt certain integrated auxiliaries of churches from filing information returns. |
| T.D. 8639(PDF, 27K) |
IRB #1996-5(HTML) |
Jan. 29, 1996 |
| Final regulations under section 4941 of the Code that clarify the definition of self-dealing for private foundations. |
| T.D. 8638(PDF, 51K) |
IRB #1996-5(HTML) |
Jan. 29, 1996 |
| Temporary and proposed regulations under section 367 of the Code relating to certain transfers of domestic stock or securities by U.S. persons to foreign corporations. A public hearing will be held on April 11, 1996. |
| T.D. 8637(PDF, 207K) |
IRB #1996-4(HTML) |
Jan. 22, 1996 |
| Final, temporary, and proposed regulations relating to backup withholding, statement mailing requirements, and due diligence. |
| T.D. 8636(PDF, 31K) |
IRB #1996-4(HTML) |
Jan. 22, 1996 |
| Final regulations under sections 6011, 6051, 6071, and 6081 of the Code concerning the time for furnishing wage statements to employees and for filing wage statements with the Social Security Administration upon the termination of an employer's operations. |
| T.D. 8635(PDF, 21K) |
IRB #1996-3(HTML) |
Jan. 16, 1996 |
| Final and temporary regulations under sections 401 and 408 that provide guidance 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. |
| T.D. 8634(PDF, 18K) |
IRB #1996-3(HTML) |
Jan. 16, 1996 |
| Final regulations relating to the income tax withholding requirement on distribution of profits from certain gaming activities made to members of Indian tribes under section 3402(r) of the Code. |
| T.D. 8633(PDF, 51K) |
IRB #1996-4(HTML) |
Jan. 22, 1996 |
| Final regulations under sections 671, 2702, 6012, and 6109 of the Code relating to grantor trust reporting requirements. |
| T.D. 8632(PDF, 124K) |
IRB #1996-4(HTML) |
Jan. 22, 1996 |
| Final regulations relating to qualified cost sharing arrangements under section 482 of the Code. |
| T.D. 8631(PDF, 41K) |
IRB #1996-3(HTML) |
Jan. 16, 1996 |
| Temporary and proposed regulations under section 411 of the Code relating to the requirements of section 204(h) of the Employee Retirement Income Security Act of 1974, as amended, relating to defined benefit plans and to individual account plans that are subject to the funding standards of section 302 of ERISA. |
| T.D. 8630(PDF, 95K) |
IRB #1996-3(HTML) |
Jan. 16, 1996 |
| Final income, estate, and gift regulations relating to actuarial tables exceptions. |
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