Bulletin No. 1996–36 September 3, 1996

income from the international operation of ships and/or aircraft, are set forth.

ADMINISTRATIVE

Notice 96–44, page 7. T.D. 8128, 1987–1 C.B. 325, relating to certain rules for the tax treatment of partnership items, is corrected.

Announcement 96–81, page 13. IA–26–94, 1996–30 I.R.B. 25, relating to the 50-percent exclusion for gain from certain small business stock, is corrected.

Announcement 96–82, page 14. T.D. 8663, 1996–23 I.R.B. 4, concerning the treatment of certain transfers to a controlled corporation, is corrected.

Announcement 96–83, page 14. T.D. 8669, 1996–23 I.R.B. 6, relating to the computation of combined taxable income under the profit split method, is corrected.

Announcement 96–84, page 14. T.D. 8662, 1996–23 I.R.B. 5, relating to the diversification of common trust funds at the time of a combination or division, is corrected.