ADMINISTRATIVE—Continued

Rev. Proc. 96–23, page 27. Domestic asset/liability and investment yield percentages. This procedure provides the domestic asset/liability percentages and domestic investment yield percentages for taxable years beginning after December 31, 1994, for foreign companies doing insurance business in the U.S. The percentages are necessary for computation of the minimum effectively connected income under

section 842(b) for foreign companies conducting insurance business for taxable years beginning after December 31, 1994.

Rev. Proc. 96–24, page 28. General rules and specifications for private printing of Forms W–2 and W–3. Specifications are set forth for the private printing of paper substitutes for tax year 1995 Form W–2, Wage and Tax Statement, and Form W–3, Transmittal of Wage and Tax Statements. Rev. Prov. 95–20 superseded.

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