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ESTATE TAXES
Internal Revenue Bulletin 1996-27 · 2026-10-03 edition · updated 2026-10-04 · United States
Backup withholding:
Substitute Form W–9 (RP 26) 8, 22 Forms, electronic filing, magnetic
media, Form 1042–S (RP 11) 2, 18 ; correction (Notice 20) 14, 30 Partial withdrawal of proposed regula tions INTL–52–86 (Notice 4) 4, 69 Proposed regulations:
26 CFR 31.3306(r)(2)–1, added; FUTA taxation of amounts under employee benefit plans (EE–55– 95) 12, 12 26 CFR 31.6302–1(h)(1)(ii)(A)(2), added; 31.6302–1(h)(2), –(3), –(7) and –(8), revised; federal tax deposits by electronic funds transfer (IA–03–94) 17, 12 26 CFR 31.9999–0, added; effective date of temporary backup withholding regs (IA–33–95) 4, 99 26 CFR 301.6109–1, 301.7701–1, –1, –3, –6, revised; 301.7701–4, amended; 301.7701–7, removed; simplification of entity classification rules (PS–43–95) 24, 25
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