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.

Rev. Rul. 96-26(PDF, 14K)
LIFO; price indexes; department stores. The March 1996 Bureau of Labor Statistics price indexes are accepted for use by department stores employing the retail inventory and last-in, first-out inventory methods for valuing inventories for tax years ended on, or with reference to, March 31, 1996.

T.D. 8665(PDF, 15K)
Final regulations concerning transfers of cash to a corporation or a partnership. These regulations affect taxpayers in transactions under sections 351 or 721 of the Code when there is an offering of stock or partnership interest through an underwriter. Rev. Rul. 78-294 obsoleted.

Announcement 96-44(PDF, 9K)
Filers of Form 8233, Exemption From Withholding on Compensation for Independent Personal Services of a Nonresident Alien Individual, can apply for exemption from withholding using the current Form 8233 (Rev. April 1993).

Announcement 96-45(PDF, 12K)
T.D. 8175, 1988-1 C.B. 191, relating to the limitations on passive activity credits, is corrected.

Announcement 96-46(PDF, 10K)
T.D. 8212, 1988-2 C.B. 83, relating to the availability of optional forms of benefit, is corrected.

Del. Order 236 (Rev. 2)(PDF, 10K)
This order has been revised to eliminate terms that are causing confusion in applying this order and to expand the scope to include certain directly related parties to covered transactions. Del. Order 236 (Rev. 1) superseded.

Del. Order 247(PDF, 13K)
This order delegates authority to examination case managers to accept settlement offers and execute closing agreements on Industry Specialization Program (ISP) and International Field Assistance Specialization Program (IFASP) issues.

GL-1-96(PDF, 16K)
Proposed regulations provide that the authority to modify or rescind taxpayer assistance orders is limited to the Commissioner, the Deputy Commissioner, or the Taxpayer Ombudsman.