Notices Archive - 1996 |
|
The freely available Adobe Acrobat Reader software is required to view, print, and search the guidance listed below.
Notice 96-68, 1996-2 C.B. 236: Guidance on the definitions of graduate level course and courses beginning, as used in definitions relating to application of the exclusion under Code section 127 for certain employer-provided educational assistance.
Notice 96-58, 1996-2 C.B. 226: Guidance on certain reporting requirements and the transition rules applicable to qualified State tuition programs described in Code section 529, as added by the Small Business Job Protect Act of 1996.
Notice 96-48, 1996-2 C.B. 214: Describing new disclosure requirements for, and increases of certain penalties on, tax-exempt organizations.
Notice 96-47, 1996-2 C.B. 213: Summarizing a recent legislative enactment extending the prohibition on private inurement to organizations described in Internal Revenue Code section 501(c)(4).
Notice 96-46, 1996-2 C.B. 212: Describing new Code section 4958 excise taxes on excess benefit transactions engaged in between certain tax-exempt organizations and their disqualified persons, and specifying the tax return to be used in paying these taxes and the time for their payment.
Notice 96-30, 1996-1 C.B. 378: Relieving exempt organizations from the requirement to file Form 3115 to obtain permission of the Commissioner to change their method of income tax accounting to conform to Statement of Financial Accounting Standards No. 116, Accounting for Contributions Received and Contributions Made.
|
|
|
Page Last Reviewed or Updated: January 29, 2009