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.

Announcement 96-33(PDF, 18K)
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.

GIFT TAX

PS-4-96(PDF, 22K)
Proposed regulations under section 2702 of the Code permit the reformation of a personal residence trust or a qualified personal residence trust to comply with the applicable requirements for such trusts. A public hearing will be held on July 24, 1996.

Announcement 96-23(PDF, 47K)
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 96-34(PDF, 9K)
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 96-35(PDF, 10K)
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 96-36(PDF, 14K)
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 96-37(PDF, 8K)
T.D. 8597, 1995-32 I.R.B. 6, relating to intercompany transaction system of the consolidated return regulations, is corrected.

Notice 96-26(PDF, 9K)
LR-115-86, 1988-2 C.B. 834, relating to tax on the sale or removal of gasoline, and LR-77-88, 1988-2 C.B. 834, relating to gasoline excise tax bond requirements, are withdrawn.

Notice 96-27(PDF, 8K)
T.D. 8595, 1995-1 C.B. 205, relating to payments of Internal Revenue taxes and stamps by check or money order, is corrected.