Bulletin No. 1996–37 September 9, 1996
Internal Revenue Bulletin 1996-37 · 2026-10-03 edition · updated 2026-10-04 · United States
organizations to which contributions are deductible under section 170 of the Code.
Announcement 96–91, page 23. A list is given of organizations now classified as private foundations.
ESTATE TAX
Announcement 96–90, page 22. T.D. 8644, 1996–7 I.R.B. 16, relating to generationskipping transfer tax, is corrected.
EXCISE TAX
Announcement 96–85, page 20. The Small Business Job Protection Act of 1996 makes changes to federal excise taxes.
ADMINISTRATIVE
Announcement 96–86, page 21. T.D. 8664, 1996–20 I.R.B. 7, regarding the reporting on Form 1042S of certain U.S. bank account deposit interest paid to an individual who is a nonresident alien of the United States and a resident of Canada, is corrected.
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