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. 96-9(PDF, 15K)
LIFO; price indexes; department stores. The November 1995 Bureau of Labor Statistics price indexes are accepted for use by department stores employing the retail inventory and last-in, first-out inventory methods for valuing inventories for tax years ended on, or with reference to, November 30, 1995.
Rev. Rul. 96-10(PDF, 19K)
Basis of partner's interest; sale between partnerships. Partners' bases in their partnership interests are decreased to reflect losses on the sale of partnership property to a related partnership that are disallowed under section 707(b)(1) of the Internal Revenue Code. Partners' bases in their partnership interests are increased to reflect gain from the sale of partnership property that is not recognized under sections 267(d) and 707(b)(1) of the Code.
Rev. Rul. 96-11(PDF, 20K)
Charitable contribution by partnership. A charitable contribution of property by a partnership reduces each partner's basis in the partnership by the amount of the partner's share of the partnership's basis in the property contributed.
T.D. 8632(PDF, 124K)
Final regulations relating to qualified cost sharing arrangements under section 482 of the Code.
EMPLOYMENT TAX
T.D. 8637(PDF, 207K)
IA33-95(PDF, 10K)
Final, temporary, and proposed regulations relating to backup withholding, statement mailing requirements, and due diligence.
T.D. 8636(PDF, 31K)
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.
EXCISE TAX
Rev. Rul. 96-8(PDF, 23K)
Two COBRA premium issues. Guidance is given on two premium issues that arise under the continuation coverage requirements for group health plans in section 4980B of the Code.
ADMINISTRATIVE
Announcement 96-5(PDF, 25K)
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.
Notice 96-4(PDF, 11K)
Partial withdrawal of proposed regulations INTL-52-86, 1988-1 C.B. 892, prescribing rules for official statements to recipients of dividends and patronage dividends paid after December 31, 1983.
Rev. Proc. 96-17(PDF, 32K)
Reporting agents; Form 8655. This procedure provides instructions for preparing and submitting Form 8655, Reporting Agent Authorization for Magnetic Tape and Electronic Filers. Rev. Procs. 89-19 superseded; Rev. Procs. 94-59, 94-18, 93-46, and 89-48 superseded in part.
Rev. Proc. 96-18(PDF, 48K)
Magnetic tape reporting; Forms 940, 941, and 945. This procedure provides requirements under which a reporting agent can furnish information required by the following forms by magnetic tape: Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return; Form 941, Employer's Quarterly Federal Tax Return; and Form 945, Annual Return of Withheld Federal Income Tax. Rev. Procs. 93-46, 94-18, and 94-59 superseded.
Rev. Proc. 96-19(PDF, 51K)
Electronic filing; Form 941. This procedure provides requirements under which a taxpayer, or a reporting agent preparing Form 941, Employer's Quarterly Federal Tax Return, for groups of taxpayers, can furnish the required information electronically through the Electronic Filing Program for Form 941.
Rev. Proc. 96-20(PDF, 54K)
Online Service Electronic Filing Program; Form 1040. Participants in the 1996 Online Filing Program for the Form 1040 series are informed of their obligations to the Service and other participants. Rev. Proc. 95-13 superseded.
Rev. Proc. 96-21(PDF, 19K)
Making the single-entity election. This procedure describes the manner and time for consolidated groups to make the retroactive single-entity election under section 1.1221-2(g)(5)(i) of the Income Tax Regulations for purposes of the definition of a hedging transaction. See T.D. 8653.
T.D. 8633(PDF, 51K)
Final regulations under sections 671, 2702, 6012, and 6109 of the Code relating to grantor trust reporting requirements.
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