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.
SPECIAL ANNOUNCEMENT
Announcement 96-100(PDF, 16K)
CO-24-96, 1996-30 I.R.B., the notice of a public hearing relating to the carryover and carryback of losses to consolidated returns, is corrected.
EMPLOYEE PLANS
Rev. Rul. 96-47(PDF, 15K)
Participant consent; significant detriment. Based on the facts and circumstances described in the revenue ruling, the loss of the right to choose among a broad range of investment alternatives with materially different risk and return characteristics is a significant detriment that invalidates a participant's consent to an immediate distribution.
Rev. Rul. 96-48(PDF, 32K)
Nondiscrimination and coverage; rollover. The nondiscrimination, actual deferral percentage, and actual contribution percentage tests of a qualified plan are not affected by a qualified rollover to that plan prior to the individual who makes the rollover meeting the plan's age and service requirements. In addition, the rollover will not trigger the minimum nonintegrated benefit or minimum nonintegrated contribution requirements of section 416(c) of the Code.
EXEMPT ORGANIZATIONS
Announcement 96-101(PDF, 22K)
A list is given of organizations now classified as private foundations.
TAX CONVENTIONS
Fiji(PDF, 10K)
The bilateral agreements between the United States and the Republic of Fiji, providing for the reciprocal tax exemption of income from the international operation of ships and/or aircraft, are set forth.
ADMINISTRATIVE
Announcement 96-95(PDF, 20K)
Waiver or reimbursement of expenses of a regulated investment company. Comments are requested on what effect the allocation of a waiver or reimbursement or the allocation of certain differences in advisory fees to specific shares of a regulated investment company should have on the deduction for dividends paid.
Announcement 96-102(PDF, 10K)
T.D. 8675, 1996-29 I.R.B. 5, relating to the modification of debt instruments, is corrected.
Announcement 96-103(PDF, 6K)
T.D. 8677, 1996-30 I.R.B. 7, relating to the deductions and losses of members and also the carryover and carryback of losses to consolidated returns, is corrected.
Del. Order 155 (Rev. 4)(PDF, 9K)
This order gives authority to sign recommendation letters for non-suit settlements to the Regional Counsel and District Counsel in the field and to the Deputy Associate Chief Counsel and Assistant Chief Counsel in the National Office.
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