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INCOME TAX

Internal Revenue Bulletin 1996-2 · 2026-10-03 edition · updated 2026-10-04 · United States

Rev. Rul. 96–2, page 5. Insurance companies; interest rate tables. Prevailing state assumed interest rates are provided for the determination of reserves under section 807 of the Code for contracts issued in 1995 and 1996. Rev. Rul. 92–19 supplemented in part.

Rev. Rul. 96–6, page 8. Federal rates; adjusted federal rates; adjusted federal long-term rate, and the long-term exempt rate. For purposes of sections 1274, 1288, 382, and other sections of the Code, tables set forth the rates for January 1996.

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