1996 Miscellaneous IRS Documents
These "Miscellaneous IRS Documents" published in The Internal Revenue Bulletin (IRB), the authoritative instrument of the Commissioner of Internal Revenue for announcing official rulings and procedures of the Internal Revenue Service, and for publishing Treasury Decisions, Executive Orders, Tax Conventions, legislation, court decisions, and other items of general interest.
Included here are such documents as: Tax Conventions, Public Laws, Court Decisions, Railroad Retirement Board Quarterly Reports, information pertaining to Social Security taxes, and Scenarios of Disciplinary Actions as issued by the Office of the Director of Practice. Please note that NOT all of these types of documents are published in the IRB.
Miscellaneous IRS Documents are in the Adobe Acrobat PDF format.
Internal Revenue Bulletin Summary pages are in HTML format.
 | | Court Decisions | Bulletin | Date of IRB | | | Ct. D. 2060(PDF, 53K) | IRB #1996-34(HTML) | Aug. 19, 1996 | | Foreign insurance taxes. The Export Clause prohibits assessment of nondiscriminatory federal taxes on goods in export transit. United States v. International Business Machines Corp. | | Ct. D. 2059(PDF, 37K) | IRB #1996-34(HTML) | Aug. 19, 1996 | | Validity of liens; bankruptcy. A bankruptcy court may not equitably subordinate claims on a categorical basis in derogation of Congress' priorities scheme. United States v. Thomas R. Noland. | | Ct. D. 2058(PDF, 53K) | IRB #1996-34(HTML) | Aug. 19, 1996 | | Refund claims; Tax Court; return not filed. The Tax Court lacks jurisdiction to award a refund of taxes paid more than two years before the date the taxpayer was mailed a notice of deficiency, if, on the date that the notice was mailed, the taxpayer had not yet filed a return. In these circumstances, the applicable look-back period under section 6512 of the Code is two years. Commissioner of Internal Revenue v. Robert F. Lundy. | | | Delegation Orders | Bulletin | Date of IRB | | | Del. Order 247(PDF, 13K) | IRB #1996-21(HTML) | May 20, 1996 | | 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. | | Del. Order 239 (Rev. 1)(PDF, 10K) | IRB #1996-7(HTML) | Feb. 12, 1996 | | The Taxpayer Ombudsman is delegated the authority to issue Taxpayer Assistance Orders (TAO) to intervene on behalf of taxpayers that make a positive action with respect to taxpayer cases; to prepare an annual report of the most significant problems taxpayers face when conducting business with IRS and suggest solutions where applicable; and to establish a system to track the Service's response to changes suggested in the annual report. Del. Order 239 amended. | | Del. Order 236 (Rev. 2)(PDF, 10K) | IRB #1996-21(HTML) | May 20, 1996 | | 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 232 (Rev. 2)(PDF, 9K) | IRB #1996-7(HTML) | Feb. 12, 1996 | | The authority to modify or rescind a Taxpayer Assistance Order (TAO) is limited only to the Commissioner, Deputy Commissioner, or Taxpayer Ombudsman. Del. Order 232 (Rev. 1) superseded. | | Del. Order 155 (Rev. 4)(PDF, 9K) | IRB #1996-40(HTML) | Sept. 30, 1996 | | 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. | | | Public Laws | Bulletin | Date of IRB | | | PL-104-193(PDF, 52K) | IRB #1996-46(HTML) | Nov. 12, 1996 | | An Act to provide for reconciliation pursuant to section 201(a)(1) of the concurrent resolution on the budget for fiscal year 1997. | | PL-104-168(PDF, 3.4M9) | IRB #1996-38(HTML) | Sept. 16, 1996 | | An Act to amend the Internal Revenue Code of 1986, to provide for increased taxpayer protections, is reproduced. | | PL-104-134(PDF, 11K) | IRB #1996-38(HTML) | Sept. 16, 1996 | | An Act making appropriations for fiscal year 1996 to make a further down payment toward a balanced budget, and for the other purposes, is reproduced. | | PL-104-117(PDF, 11K) | IRB #1996-34(HTML) | Aug. 19, 1996 | | An Act to provide that members of the Armed Forces performing services for the peacekeeping efforts in Bosnia and Herzegovina, Croatia, and Macedonia shall be entitled to tax benefits in the same manner as if such services were performed in a combat zone, and for other purposes, is reproduced. | | | Railroad Retirement Board Report Quarterlys | Bulletin | Date of IRB | | | Railroad Retirement Board 4th Quarter(PDF, 14K) | IRB #1996-53(HTML) | Dec. 30, 1996 | | Railroad retirement; Quarter 4-96 & 1-97; rate determination; quarterly. The Railroad Retirement Board has determined that the rate of tax imposed by section 3221 of the Code shall be 34 cents for the quarter beginning October 1, 1996, and 35 cents for the quarter beginning January 1, 1997. | | Railroad Retirement Board 2nd Quarter(PDF, 16K) | IRB #1996-29(HTML) | July 15, 1996 | | Railroad retirement; Quarter 2-96; rate determination; quarterly. The Railroad Retirement Board has determined that the rate of tax imposed by section 3221(c) of the Code shall be thirty-four cents for the quarter beginning July 1, 1996. | | Railroad Retirement Board 1st Quarter(PDF, 10K) | IRB #1996-26(HTML) | June 24, 1996 | | Railroad retirement; Quarter 1-96; rate determination; quarterly. The Railroad Retirement Board has determined that the rate of tax imposed by section 3221(c) of the Code shall be thirty-four cents for the quarters beginning January 1 and April 1, 1996. | | | Social Security Contribution & Benefit Bases | Bulletin | Date of IRB | | | Social Security(PDF, 37K) | IRB #1996-53(HTML) | Dec. 30, 1996 | | Social security contribution and benefit base. The Commissioner of the Social Security Administration has announced the OASDI contribution and benefit base for remuneration paid in 1997 and self-employment income earned in taxable years beginning in 1997. | | | Tax Conventions | Bulletin | Date of IRB | | | Fiji(PDF, 10K) | IRB #1996-40(HTML) | Sept. 30, 1996 | | 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. | | Jordan(PDF, 10K) | IRB #1996-50(HTML) | Dec. 9, 1996 | | The bilateral agreements between the United States and Jordan, providing for the reciprocal tax exemption of income from the international operation of ships and/or aircraft, are set forth. | | Luxembourg(PDF, 14K) | IRB #1996-28(HTML) | July 8, 1996 | | 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. | | Russia(PDF, 10K) | IRB #1996-36(HTML) | Sept. 3, 1996 | | The bilateral agreements between the United States and Russia, providing for the reciprocal tax exemption of income from the international operation of ships and/or aircraft, are set forth. |
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