Skip to content
ChatProjectCodes

HIGHLIGHTS OF THIS ISSUE

Internal Revenue Bulletin 1996-37 · 2026-10-03 edition · updated 2026-10-04 · United States

These synopses are intended only as aids to the reader in identifying the subject matter covered. They may not be relied upon as authoritative interpretations.

SPECIAL ANNOUNCEMENT

Announcement 96–89, page 22. The location of the public hearing on proposed regulations PS–39–93, relating to deductions available upon demolition of a building, is changed.

INCOME TAX

T.D. 8681, page 17. Final regulations under section 7503 of the Code relate to the time for performance of acts when the last day for performance falls on a Saturday, Sunday, or legal holiday.

T.D. 8682, page 4. REG–209827–96, page 19. Temporary and proposed regulations under section 367 of the Code amend the final regulations relating to section 355 distributions of stock and securities by domestic corporations to foreign persons.

EXEMPT ORGANIZATIONS

Announcement 96–87, page 21. A list is provided of organizations that no longer qualify as

Finding Lists begin on page 25.

Get a plain-English answer with a citation back to this text.

Ask AI about this code
Export this section
▸Contents — Internal Revenue Bulletin 1996-37
Internal Revenue Bulletin 1996-37

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.