ADMINISTRATIVE

Notice 96–1, page 30. Notice of intention to issue regulations under section 1396 of the Code. The Service will clarify the relevant period under section 1396(d)(1)(A) during which substantially all of the services performed by an employee for his or her employer must be performed within an empowerment zone in a trade or business of the employer.

Rev. Proc. 96–12, page 30. Life insurance partnerships. The Service will not rule on certain issues raised in connection with the transfer of a life insurance policy to an unincorporated organization. Rev. Proc. 96–3 amplified.

Rev. Proc. 96–13, page 31. Updated competent authority procedure. This procedure sets forth the procedures concerning requests by taxpayers for assistance of the U.S. competent authority

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