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Introduction

INCOME TAX—Continued

Internal Revenue Bulletin 1996-23 · 2026-10-03 edition · updated 2026-10-04 · United States

Regulations—Continued

26 CFR 1.6050P–0, –1, added, 1.6050P–0T, –1T, removed; information reporting for discharges of indebtedness (TD 8654) 11, 14 26 CFR 1.6081–4, amended; 1.6081– 4T, added; automatic extension of time for filing income tax returns (TD 8651) 11, 24 26 CFR 1.6302–4T, added; federal tax deposits by electronic funds transfer (TD 8661) 17, 7 26 CFR 1.6662–0, –6T, removed; 1.6662.5T, revised; 1.6662–6, added; imposition of accuracyrelated penalty (TD 8656) 13, 9 26 CFR 301.6011–2(c)(4)(i), revised; time for furnishing wage statements upon termination of employer’s operations (TD 8636) 4, 64 26 CFR 301.6311–1, corrected; payment of tax by check or money order (Notice 27) 18, 4 26 CFR 1.7520–3, amended; actuarial tables exceptions (TD 8630) 3, 19 26 CFR 301.6676–1, 301.7424–1, removed; regulations declared obsolete (TD 8655) 12, 9 26 CFR 301.9100–7T, amended; generation-skipping transfer tax (TD 8644) 7, 16 Relief from filing Form 3115 for

501(c) orgs. (Notice 30) 20, 11 Returns:

Form 990, church affiliated organiza tions exempt from filing (RP 10) 2, 17 On-line service electronic filing pro

gram; Form 1040 (RP 20) 4, 88 Renewable electricity production credit:

1996 inflation adjustment factor and reference prices (Notice 25) 17, 11 Rulings:

Areas in which advance rulings

willing to be issued: Associate Chief Counsel (Domes tic), Associate Chief Counsel (Employee Benefits and Exempt Organizations) (RP 3) 1, 86 Associate Chief Counsel (Interna

tional) (RP 7) 1, 185 Areas in which rulings will not be

issued (RP 12) 3, 30 Employee plans and exempt organi

zations user fees correction (RP 8A) 9, 10

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▸Contents — Internal Revenue Bulletin 1996-23

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