ADMINISTRATIVE

Rev. Proc. 96–27, page 27. Low-income housing tax credit. Resident populations of the various states for determining the 1996 calendar year (1) state housing credit ceiling under section 42(h) of the Code, and (2) private activity bond volume cap under section 146 are reproduced.

T.D. 8651, page 27. IA–41–93, page 29. Temporary and proposed regulations provide new simpler procedures for an individual to obtain an automatic extension of time to file an individual income tax return.

Announcement 96–12, page 30. The United States recently exchanged instruments of ratification for new income tax treaties with Canada, France, Mexico, Portugal, and Sweden. This announcement provides supplemental tables of income rates and exempt personal service income under these treaties.

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