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Bulletin No. 1996–51 December 16, 1996

Internal Revenue Bulletin 1996-51 · 2026-10-03 edition · updated 2026-10-04 · United States

maintained by governments and tax-exempt organizations, is being extended. In addition, guidance on several related tax matters, including application of the aggregation rules under section 414(b) and (c) for such plans, is provided.

EXEMPT ORGANIZATIONS

Announcement 96–123, page 13. A list is given of organizations now classified as private foundations.

Announcement 96–128, page 14. A list is provided of organizations that no longer qualify as organizations to which contributions are deductible under section 170 of the Code.

ADMINISTRATIVE

Notice 96–53, page 5. Medical savings accounts. This notice provides certain basic information about medical savings accounts. It does not attempt to cover all of the specific rules that apply.

Announcement 96–129, page 14. The 1996 update of Publication 938, Real Estate Mortgage Investment Conduits (REMICs) Reporting Information (And Other Collateralized Debt Obligations (CDOs)), is now available on the IRS Electronic Bulletin Board (IRP-BBS).

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▸Contents — Internal Revenue Bulletin 1996-51
Internal Revenue Bulletin 1996-51

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