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Introduction

ESTATE & GIFT TAXES

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

ADMINISTRATIVE

Proposed regulations:

tions INTL–52–86 (Notice 4) 4, 69 Regulations:

26 CFR 25.2522(c)–3, 25.7520–3 amended; actuarial tables exceptions (TD 8630) 3, 19 26 CFR 25.2702–3, amended; grantor trust reporting requirements (TD 8633) 4, 20 Tax conventions, competent authority

26 CFR 31.3402(r)–1 added; 31.3402(r)–IT, removed; withholding on distributions of Indian gaming profits to tribal members (TD 8634) 3, 17 26 CFR 31.3406–0 revised; 31.3406(a)–1—31.3406(i)–1, 31.6051–4, 31.6413(a)–3, added; 35a.9999.OT, 35a.3406–2, removed; 301.6109–1, amended; backup withholding statement mailing requirements, and due diligence (TD 8637) 4, 29

26 CFR 301.6103(n)–1, amended; disclosure of returns and return information to procure property or services for tax administration purposes (DL–1–95) 6, 28 Regulations:

procedures (RP 13) 3, 31

26 CFR 301.6109–1, amended; grantor trust reporting requirements (TD 8633) 4, 20 26 CFR 301.6011–2(c)(4)(i), revised; time for furnishing wage statements on termination of employer’s operations (TD 8636) 4, 64

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▸Contents — Internal Revenue Bulletin 1996-10
Internal Revenue Bulletin 1996-10

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