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
EE-10682(PDF, 37K)
Proposed regulations under section 72 of the Code relating to loans made from a qualified employer plan to plan participants or beneficiaries.
Rev. Rul. 96-13(PDF, 24K)
Election in respect of losses attributable to a disaster. This ruling lists the areas declared by the President to qualify as major disaster areas under the Disaster Relief and Emergency Assistance Act since the publication of Rev. Rul. 95-17.
T.D. 8648(PDF, 47K)
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. 8650(PDF, 122K)
Final regulations under section 162 of the Code relating to the disallowance of deductions for employee remuneration in excess of $1,000,000.
ADMINISTRATIVE
Notice 96-12(PDF, 11K)
Mark to market for dealers in securities; related parties as customers. This notice describes guidance expected to be issued inproposed regulations concerning whether a taxpayer's transactions with related parties, including members of its consolidated group, may be transactions with customers for purposes of section 475 of the Code.
Notice 96-13(PDF, 13K)
Certain payments from the Presidential Election Campaign Fund. This notice announces a change that will be made to the Presidential Election Campaign Fund regulations for certain payments made to Presidential primary candidates from that Fund.
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