ADMINISTRATIVE

Rev. Proc. 96–31, page 11. Changes in computing depreciation or amortization. An automatic consent procedure is provided for taxpayers changing their method of accounting for depreciation or amortization for property for which less than the allowable depreciation or amortization is claimed. Rev. Proc. 92–20 modified.

Announcement 96–41, page 18. The 1996 Form W–4, Employee’s Withholding Allowance Certificate, is now available.

Announcement 96–42, page 18. Form 8807, Certain Manufacturers and Retailers Excise Taxes, and Form 8645, Soil and Water Conservation Plan Certificate, are obsolete. The IRS has determined that taxpayers may meet the reporting and certification requirements of these forms by reporting the required information on other forms.

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