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 96-108(PDF, 33K)
Comments are invited on the development of interim criteria for designating private delivery services for purposes of the timely filing and payment rules of section 7502 of the Code. A public hearing will be held on December 6, 1996.
INCOME TAX
T.D. 8683(PDF, 34K)
REG-209803-95(PDF, 16K)
Final, temporary, and proposed regulations under section 6011 of the Code relate to the requirements for filing information returns on magnetic media or in other machine-readable form. A public hearing on the proposed regulations will be held on February 5, 1997.
T.D. 8684(PDF, 44K)
Final regulations under section 1254 of the Code relate to the tax treatment of gain from the disposition of interest in certain natural resource recapture property by S corporations and their shareholders.
EMPLOYEE PLANS
Announcement 96-113(PDF, 8K)
Plan sponsors may order Form 8837, Notice of Adoption of Revenue Procedure Model Amendments, by telephone, by modem or on the Internet.
Notice 96-54(PDF, 5K)
Guidelines are set forth for determining for October 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 96-111(PDF, 22K)
A list is given of organizations now classified as private foundations.
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