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Bulletin No. 1996–45 November 4, 1996

Internal Revenue Bulletin 1996-45 · 2026-10-03 edition · updated 2026-10-04 · United States

EMPLOYEE PLANS

Announcement 96–112, page 7. The initial notice and election period for a savings incentive match plan for employees of small employers described in section 408(p) of the Code as added by the Small Business Job Protection Act of 1996, P.L. 104– 188, is being extended.

EXEMPT ORGANIZATIONS

Announcement 96–114, page 7. A list is given of organizations now classified as private foundations.

ADMINISTRATIVE

Announcement 96–115, page 9. Proposed regulations FI–59–94, 1996–30 I.R.B. 23, relating to the allowance of a deduction for a partially worthless debt when the terms of a debt instrument have been modified, is corrected.

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▸Contents — Internal Revenue Bulletin 1996-45
Internal Revenue Bulletin 1996-45

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