Internal Revenue Bulletins  

November 12, 1996

Internal Revenue Bulletin No. 1996-46

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

PL-104-193(PDF, 52K)
An Act to provide for reconciliation pursuant to section 201(a)(1) of the concurrent resolution on the budget for fiscal year 1997.

EXEMPT ORGANIZATIONS

Announcement 96-118(PDF, 22K)
A list is given of organizations now classified as private foundations.

ADMINISTRATIVE

Announcement 96-116(PDF, 23K)
Under section 51 of the Code, the Service will allow employers to leave blank the date of birth entry on Form 8850, Work Opportunity Credit Pre-Screening Notice and Certification Request, for job applicants who are age 25 and older.

Announcement 96-117(PDF, 14K)
Corporations electing to apply the temporary regulations in T.D. 8678 retroactively, which relate to the operation of sections 382 and 383 of the Code with respect to consolidated groups, must file such amended returns before March 26, 1997.

Announcement 96-119(PDF, 8K)
Form 1099-MISC has been revised for reporting excess golden parachute payments.

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