[Federal Register Volume 61, Number 129 (Wednesday, July 3, 1996)]
[Notices]
[Page 34926]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 96-17005]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Elimination of the Bulletin Index-Digest System; Comment
Request
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice and request for comments.
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SUMMARY: The IRS provides a method for researching tax laws,
regulations, and other tax matters published in the Internal Revenue
Bulletin called the ``Bulletin Index-Digest System.'' Due to budgetary
restraints, the IRS proposes to eliminate the Bulletin Index-Digest
System. The IRS invites the general public and other Federal agencies
to take this opportunity to comment on the proposed elimination of the
Bulletin Index-Digest System.
DATES: Written comments should be received on or before August 3, 1996
to be assured consideration.
ADDRESSES: Direct all written comments to Michael Siegerist, Internal
Revenue Service, T:FP:F:CD, Room 5560, 1111 Constitution Avenue NW.,
Washington, DC 20224.
SUPPLEMENTARY INFORMATION: In accordance with OMB Circular A-130 and
Section 2 of the Paperwork Reduction Act of 1995, Public Law 104-13 (44
U.S.C. 3506(d)), the IRS is soliciting comments from the public on the
elimination of the Bulletin Index-Digest System.
Bulletin Index-Digest System
The Bulletin Index-Digest System provides a method for researching
matters published since 1952 in the Internal Revenue Bulletin (which is
the authoritative instrument of the Commissioner for announcing
official rulings and procedures of the Internal Revenue Service and for
publishing Public Laws, Treasury Decisions, and other items of general
interest). It is divided into four Services as follows:
Service No. 1--Income Tax, Publication 641
Service No. 2--Estate and Gift Taxes, Publication 642
Service No. 3--Employment Taxes, Publication 643
Service No. 4--Excise Taxes, Publication 644
Each Service consists of a basic volume and the latest cumulative
supplement. The cumulative supplements are issued quarterly for the
Income Tax Service, and semi-annually for the other three Services.
The major portion of the Bulletin Index-Digest System consists of
digests (brief summaries) of revenue rulings and revenue procedures
alphabetically arranged under topical headings and subheadings. Also
included are digests of Supreme Court decisions, adverse Tax Court
decisions on cases involving tax issues in which the Commissioner has
announced acquiescence or nonacquiescence, Executive Orders, Treasury
Department Orders, Delegation Orders, and other miscellaneous items
published in the Bulletin.
The digests are intended only as aids to the reader in identifying
the subject matter covered. They may not be relied upon as
authoritative interpretations.
The IRS proposes to eliminate the Bulletin Index-Digest System
because of the excessive costs incurred to produce this product.
Approved: June 27, 1996.
Garrick R. Shear,
Acting National Director, Tax Forms and Publications Division.
[FR Doc. 96-17005 Filed 7-2-96; 8:45 am]
BILLING CODE 4830-01-M
