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Introduction

INCOME TAX—Continued

Internal Revenue Bulletin 1996-41 · 2026-10-03 edition · updated 2026-10-04 · United States

Employee plans:

Funding:

Full funding limitations, weighted

average interest rate, June 1996 (Notice 36) 27, 11 ; July 1996 (Notice 38) 31, 29 ; August 1996, (Notice 43) 36, 7 ; September 1996 (Notice 45) 39, 7 Nondiscrimination and coverage, rollover (RR 48) 40, 4 Participant consent, significant detri

ment (RR 47) 40, 7 Exempt organizations:

Group letter exemption (RP 40) 32, 8 Private inurement expressly prohibited

(Notice 47) 39, 8 Information returns, copies to the public and increases to certain penalties (Notice 48) 39, 8 Forms:

Exempt organizations:

Excess benefit transactions engaged in

(Notice 46) 39, 7 Foreign insurance taxes (Ct.D 2060)

Paper substitutes, Forms 1096, 1098,

1099 series, 5498, and W–2G (RP 42) 32, 14 Substitute printed, computer-prepared,

34, 5 Proposed regulations:

Controlled foreign corporation, part

26 CFR 2652–1, amended; generation-skipping transfer tax (PS–22– 96) 33, 15

and computer-generated tax forms and schedules (RP 48) 39, 10 Income:

Controlled foreign corporation, part nership, subpart F income (Notice 39) 32, 8 Inflation adjustment factor for 1996 (Notice 41) 35, 6 Insurance companies:

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▸Contents — Internal Revenue Bulletin 1996-41

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