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
CO-25-96(PDF, 19K)
Temporary and proposed regulations under section 1502 of the Code relate to the limitations on net operating loss carry forwards and certain built-in losses and credits following an ownership change. A public hearing on the proposed regulations will be held on October 17, 1996.
T.D. 8682(PDF, 116K)
CO-26-96(PDF, 23K)
Final, temporary, and proposed regulations under section 382 of the Code relate to limitations on net operating loss carry forwards and certain built-in losses following an ownership change in short taxable years and with respect to controlled groups. A public hearing on the proposed regulations will be held on October 17, 1996.
FI-28-96(PDF, 36K)
Proposed regulations under section 148 of the Code relate to the arbitrage restrictions applicable to tax-exempt bonds issued by state and local governments. A public hearing will be held on October 24, 1996.
FI-48-95(PDF, 80K)
Proposed regulations under section 171 of the Code relate to the federal tax treatment of bond premium and bond issuance premium. A public hearing will be held on October 23, 1996.
Rev. Rul. 96-35(PDF, 19K)
Low-income housing tax credit. Assistance provided by the Federal Emergency Management Agency to the owner of property that is damaged by a disaster will not result in a reduction of the eligible basis of the property under section 42(d)(5), or the recharacterization of the property under section 42(i)(2) as federally subsidized.
T.D. 8679(PDF, 104K)
Final, temporary, and proposed regulations under section 382 of the Code relate to limitations on net operating loss carry forwards and certain built-in losses following an ownership change in short taxable years and with respect to controlled groups. A public hearing on the proposed regulations will be held on October 17, 1996.
EMPLOYEE PLANS
Notice 96-38(PDF, 13K)
Guidelines are set forth for determining for July 1996 the weighted average interest rate and the resulting permissible range of interest rates used to calculate current liability for purposes of the full funding limitation of section 412(c)(7) of the Code as amended by the Omnibus Budget Reconciliation Act of 1987 and by the Uruguay Round Agreements Act (GATT).
EXEMPT ORGANIZATIONS
Announcement 96-68(PDF, 19K)
A list is given of organizations now classified as private foundations.
ADMINISTRATIVE
Notice 96-37(PDF, 15K)
This notice explains the procedure for claiming a refund based on United States v. IBM, 64 U.S.L.W. 4419 (1996).
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