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
IA292-84(PDF, 141K)
Proposed regulations under section 467 of the Code relate to the treatment of rent and interest under certain agreements for the lease of tangible property. A public hearing will be held on September 25, 1996.
Rev. Rul. 96-34(PDF, 10K)
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 July 1996.
T.D. 8674(PDF, 206K)
Final regulations under section 1275 of the Code relate to the tax treatment of debt instruments that provide for one or more contingent payments.
TAX CONVENTIONS
Luxembourg(PDF, 14K)
The bilateral agreements between the U.S. and Luxembourg, providing for the reciprocal tax exemption of income from the international operation of ships and/or aircraft, are set forth.
ADMINISTRATIVE
Announcement 96-62(PDF, 9K)
Taxpayers can use the current Forms 706, 706-A, 706-NA, 709, 709-A, and their instructions until the new revisions are available.
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