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
Rev. Rul. 96-57(PDF, 19K)
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 December 1996.
Rev. Rul. 96-58(PDF, 23K)
Fringe benefits aircraft valuation formula. For purposes of section 1.61-21(g) of the Regulations, relating to the rule for valuing non-commercial flights on employer-provided aircraft, the Standard Industry Fare Level (SIFL), cents-per-mile rates and terminal charges in effect for 1996, are set forth. Rev. Rul. 96-25 modified.
Rev. Rul. 96-59(PDF, 13K)
Low-income housing credit; satisfactory bond; "bond factor" amounts for the period October through December 1996. This ruling announces the monthly bond factor amounts to be used by taxpayers who dispose of qualified low-income buildings or interests therein during the period October through December 1996.
GIFT TAX
Rev. Rul. 96-56(PDF, 11K)
If certain conditions are satisfied, the delivery of a check to a noncharitable donee will be deemed to be complete for federal gift and estate tax purposes when the check is deposited, cashed against available funds of the donee, or presented for payment in the calendar year for which favorable gift tax treatment is sought. Rev. Rul. 67-396 modified.
EMPLOYEE PLANS
Rev. Proc. 96-55(PDF, 25K)
Model amendment; Rev. Rul. 94-76. This procedure provides a model amendment for certain sponsors of profit-sharing and stock bonus plans to amend their plans to reflect the requirements of Rev. Rul. 94-76. An extension to June 30, 1997, is given for affected plans to make the necessary amendment.
ESTATE TAX
Rev. Proc. 96-54(PDF, 18K)
Sample paragraphs to be used to satisfy governing instrument requirements contained in sections 20.2056A-2(d)(1)(i) and (d)(1)(ii) of the Estate Tax Regulations. The Service will recognize a trust as meeting the requirements of sections 20.2056A2(d)(1)(i) and (d)(1)(ii) if the trust instrument contains language that is the same in all material respects as the paragraphs provided in this revenue procedure.
TAX CONVENTIONS
Jordan(PDF, 10K)
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.
ADMINISTRATIVE
Announcement 96-126(PDF, 8K)
A ZIP code change is given for the Information Reporting Program at the Martinsburg Computing Center.
Announcement 96-127(PDF, 8K)
Task Force for Africa/Los Angeles Relations, Pasadena, CA, no longer qualifies as an organization to which contributions are deductible under section 170 of the Code.
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