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. 8664(PDF, 30K)
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. 8667(PDF, 29K)
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.
EXEMPT ORGANIZATIONS
Announcement 96-43(PDF, 18K)
A list is given of organizations now classified as private foundations.
Notice 96-30(PDF, 10K)
This notice provides relief from filing Form 3115, Application for Change in Accounting Method, for 501(c) organizations that are changing their federal tax accounting methods to comply with the provisions of Statement of Financial Accounting Standards, No. 116, Accounting for Contributions Received and Contributions Made (SFAS 116). This notice also discusses how a not-for-profit organization that changes its federal tax accounting methods to conform to SFAS 116 should report any adjustment required by section 481(a).
Rev. Proc. 96-32(PDF, 28K)
Low-income housing guidelines. Guidance on qualification for tax-exemption under section 501(c)(3) is provided for organizations that provide low-income housing. The guidance includes a safe-harbor procedure to determine qualification.
ADMINISTRATIVE
Announcement 96-41(PDF, 9K)
The 1996 Form W-4, Employee's Withholding Allowance Certificate, is now available.
Announcement 96-42(PDF, 10K)
Form 8807, Certain Manufacturers and Retailers Excise Taxes, and Form 8645, Soil and Water Conservation Plan Certificate, are obsolete. The IRS has determined that taxpayers may meet the reporting and certification requirements of these forms by reporting the required information on other forms.
Rev. Proc. 96-31(PDF, 30K)
Changes in computing depreciation or amortization. An automatic consent procedure is provided for taxpayers changing their method of accounting for depreciation or amortization for property for which less than the allowable depreciation or amortization is claimed. Rev. Proc. 92-20 modified.
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