HIGHLIGHTS OF THIS ISSUE
Internal Revenue Bulletin 1996-44 · 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 96–108, page 15. Comments are invited on the development of interim criteria for designating private delivery services for purposes of the timely filing and payment rules of section 7502 of the Code. A public hearing will be held on December 6, 1996.
INCOME TAX
T.D. 8683, page 9. REG–209803–95, page 14. Final, temporary, and proposed regulations under section 6011 of the Code relate to the requirements for filing information returns on magnetic media or in other machine-readable form. A public hearing on the proposed regulations will be held on February 5, 1997.
T.D. 8684, page 4. Final regulations under section 1254 of the Code relate to the tax treatment of gain from the disposition of
Finding Lists begin on page 21. Announcements of Disbarments and Suspensions begin on page 19.
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