Bulletin No. 1996–13 March 25, 1996
ADMINISTRATIVE
Internal Revenue Bulletin 1996-13 · 2026-10-03 edition · updated 2026-10-04 · United States
Notice 96–15, page 19. The ‘‘differential earnings rate’’ under section 809 is tentatively determined for 1995 together with the ‘‘recomputed differential earnings rate’’ for 1994.
Notice 96–17, page 20. T.D. 8642, 1996–7 I.R.B. 4, relating to the recognition of gain or loss on certain distributions of contributed property by a partnership, and to the recognition of gain on certain distributions to a contributing partner, is corrected.
Announcement 96–16, page 22. This announcement clarifies the purposes and functions of the Transfer Pricing Penalty Oversight Committee, established to monitor and gather information on the application of transfer pricing penalties under section 6662(e) of the Internal Revenue Code.
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