Bulletin No. 1996–33 August 12, 1996
Internal Revenue Bulletin 1996-33 · 2026-10-03 edition · updated 2026-10-04 · United States
GL–7–96, page 13. Proposed regulations under section 6335 of the Code relate to the sale of seized property.
EXEMPT ORGANIZATIONS
Announcement 96–73, page 18. A list is given of organizations now classified as private foundations.
Announcement 96–74, page 19. A list is provided of organizations that no longer qualify as organizations to which contributions are deductible under section 170 of the Code.
ADMINISTRATIVE
Notice 96–40, page 11. Accounting methods. Comments are invited on possible changes to Rev. Proc. 92–20, 1992–1 C.B. 685, which provides the general procedures for a taxpayer to change a method of accounting.
Rev. Proc. 96–39, page 11. Section 355 No Rule. This procedure amplifies the ‘‘No Rule’’ Rev. Proc. 96–3, 1996–1 I.R.B. 82, to include certain transactions under section 355 of the Code.
Announcement 96–72, page 16. T.D. 8644, 1996–7 I.R.B. 16, relating to generationskipping transfer tax, is corrected.
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