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

T.D. 8631(PDF, 41K)
EE-34-95(PDF, 16K)
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.

Rev. Rul. 96-4(PDF, 15K)
Section 1274A inflation-adjusted numbers for 1996. This ruling provides the dollar amounts, increased by the 1996 inflation adjustment, for section 1274A of the Code. Rev. Rul. 95-10 supplemented and superseded.

Rev. Rul. 96-5(PDF, 9K)
CPI adjustment for below-market loans-1996. The amount that section 7872(g) of the Code permits a taxpayer to lend to a qualified continuing care facility without incurring imputed interest is published and adjusted for inflation for years 1987-1996. Rev. Rul. 95-11 supplemented and superseded.

T.D. 8635(PDF, 21K)
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.

Announcement 96-4(PDF, 10K)
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.

Rev. Rul. 96-7(PDF, 32K)
Disability mortality tables. This ruling provides mortality tables for use under section 412(1) for plan years after 1995 to calculate current liability for individuals entitled to benefits on account of disability.

T.D. 8634(PDF, 18K)
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.

Notice 96-1(PDF, 11K)
Notice of intention to issue regulations under section 1396 of the Code. The Service will clarify the relevant period under section 1396(d)(1)(A) during which substantially all of the services performed by an employee for his or her employer must be performed within an empowerment zone in a trade or business of the employer.

Rev. Proc. 96-12(PDF, 13K)
Life insurance partnerships. The Service will not rule on certain issues raised in connection with the transfer of a life insurance policy to an unincorporated organization. Rev. Proc. 96-3 amplified.

Rev. Proc. 96-13(PDF, 60K)
Updated competent authority procedure. This procedure sets forth the procedures concerning requests by taxpayers for assistance of the U.S. competent authority under the provisions of an income, estate or gift tax treaty to which the United States is a party. Rev. Procs. 91-23 and 91-26 superseded; Rev. Proc. 91-22 amplified; Rev. Rul. 72-437 modified; Rev. Rul. 92-75 clarified.

Rev. Proc. 96-14(PDF, 8K)
Obtaining relief. This procedure prescribes additional conditions associated with obtaining relief otherwise available under Rev. Proc. 65-17, 1965-1 C.B. 833. Rev. Rul. 82-80 and Rev. Proc. 65-17 modified; Rev. Proc. 91-24 superseded.

Rev. Proc. 96-15(PDF, 58K)
Advance valuation of art. Donors of art appraised at $50,000 or more and executors or administrators of estates including art appraised at $50,000 or more may request that the Service issue a statement of value for the art.   Rev. Proc. 66-49 modified.

Rev. Proc. 96-16(PDF, 27K)
Letter rulings; tax-exempt obligations. Revised procedures are provided for obtaining a letter ruling under sections 103,141-150,1394, and 7871(c) of the Code. Rev. Procs. 88-32 and 88-33 obsoleted.

T.D. 8630(PDF, 95K)
Final income, estate, and gift regulations relating to actuarial tables exceptions.