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

Notice 96-43(PDF, 12K)
Guidelines are set forth for determining for August 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).

I-4-95(PDF, 87K)
Proposed regulations under sections 861, 865, and 904 of the Code relate to the allocation of loss realized on the disposition of stock.

Rev. Rul. 96-43(PDF, 14K)
Federal rates; adjusted federal rates; adjusted federal long-term rate; and the long-term exempt rate. For purposes of sections 1274, 1288, 382, and other sections of the Code, tables set forth the rates for September 1996.

TAX CONVENTIONS

Russia(PDF, 10K)
The bilateral agreements between the United States and Russia, providing for the reciprocal tax exemption of income from the international operation of ships and/or aircraft, are set forth.

Announcement 96-81(PDF, 18K)
IA-26-94, 1996-30 I.R.B. 25, relating to the 50-percent exclusion for gain from certain small business stock, is corrected.

Announcement 96-82(PDF, 11K)
T.D. 8663, 1996-23 I.R.B. 4, concerning the treatment of certain transfers to a controlled corporation, is corrected.

Announcement 96-83(PDF, 17K)
T.D. 8669, 1996-23 I.R.B. 6, relating to the computation of combined taxable income under the profit split method, is corrected.

Announcement 96-84(PDF, 13K)
T.D. 8662, 1996-23 I.R.B. 5, relating to the diversification of common trust funds at the time of a combination or division, is corrected.

Notice 96-44(PDF, 13K)
T.D. 8128, 1987-1 C.B. 325, relating to certain rules for the tax treatment of partnership items, is corrected.