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
Notice 96-49(PDF, 12K)
Tax-exempt bonds, arbitrage. This notice states that the Internal Revenue Service has received written and oral comments on Rev. Proc. 96-41, 1996-32 I.R.B. 9, outlines the steps the Service is taking in response to these comments, and announces a public hearing. Rev. Proc. 96-41, section 5.01, is modified by extending the deadline for requesting a closing agreement under the closing agreement program described in Rev. Proc. 96-41.
Rev. Rul. 96-49(PDF, 14K)
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 October 1996.
EMPLOYEE PLANS
REG-245562-96(PDF, 33K)
Proposed regulations under sections 401 and 402 of the Code provide guidance on the qualification of retirement plans that accept rollover contributions from employees.
EXEMPT ORGANIZATIONS
Announcement 96-104(PDF, 26K)
A list is given of organizations now classified as private foundations.
ADMINISTRATIVE
Notice 96-50(PDF, 14K)
T.D. 8029, 1985-2 C.B. 303, relating to statements required to be furnished by brokers and information returns of brokers, is corrected.
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