[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