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Part IV. Applicable Federal Interest Rates.

SEC. 1. GENERAL

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

.01 These specifications prescribe the required format and content of the records to be included in the magnetic media file. Usually, IRS/MCC will be able to process any compatible file. Deviations cannot and will not be permitted in any of the data fields.

.03 Regardless of the type of media used or if returns are filed electronically, the record length must be 500 positions.

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▸Contents — Internal Revenue Bulletin 1996-2
Internal Revenue Bulletin 1996-2

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