Internal Revenue Bulletins  

June 03, 1996

Internal Revenue Bulletin No. 1996-23

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 96-54(PDF, 10K)
A public hearing will be held on July 24, 1996, on proposed regulations relating, in part, to information reporting and backup withholding under the Interest and Dividend Tax Compliance Act of 1983.

INCOME TAX

T.D. 8662(PDF, 17K)
Final regulations under section 584 of the Code relate to the diversification of common trust funds at the time of a combination or division.

T.D. 8663(PDF, 15K)
Final regulations under section 351 of the Code relate to transfers to investment companies.

T.D. 8669(PDF, 68K)
Final regulations under section 936 of the Code relate to the computation of combined taxable income under the profit split method.

EMPLOYEE PLANS

Announcement 96-53(PDF, 10K)
The application forms used to request determination letters for qualified employee benefit plans have been revised. Application forms having revision dates before January 1, 1996, may be used until October 1, 1996.

EXEMPT ORGANIZATIONS

Announcement 96-55(PDF, 17K)
A list is given of organizations now classified as private foundations.

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