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Introduction›HIGHLIGHTS OF THIS ISSUE—Continued

ADMINISTRATIVE—Continued

Internal Revenue Bulletin 1996-2 · 2026-10-03 edition · updated 2026-10-04 · United States

T.D. 8640, page 10. Final regulations under section 6033 of the Code that exempt certain integrated auxiliaries of churches from filing information returns.

Announcement 96–1, page 57. Executors and return preparers should continue to use the August 1993 revision of Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return, after December 31, 1995. The Service anticipates that a revised Form 706 will be available in early 1996.

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▸Contents — Internal Revenue Bulletin 1996-2

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