Bulletin No. 1996–38 — Internal Revenue Bulletin 1996-38

ESTATE TAX

REG–208215–91, page 145. Proposed regulations relate to the treatment of disclaimers for estate and gift tax purposes.

ADMINISTRATIVE

P.L. 104–134, page 7. An Act making appropriations for fiscal year 1996 to make a further downpayment toward a balanced budget, and for the other purposes, is reproduced.

P.L. 104–168, page 8. An Act to amend the Internal Revenue Code of 1986, to provide for increased taxpayer protections, is reproduced.

Announcement 96–88, page 150. Telephone numbers are required on 1996 recipient statements (Forms W–2G, 1098, 1099, and 8308), but the penalty under section 6722 of the Code may be waived if the number is not on the 1996 form.

Announcement 96–93, page 151. INTL–062–90; INTL–0032–93; INTL–52–86; INTL–52– 94, 1996–19 I.R.B. 26, relating to the withholding of income tax under sections 1441 and 1442 on certain U.S. source income paid to foreign persons, the related tax deposit and reporting requirements under section 1461, and the related collection, refunds, and credits of withheld tax under sections 1461 through 1463, are corrected.