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Introduction

SECTION 1. PURPOSE

Internal Revenue Bulletin 1996-8 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure provides limitations on depreciation deductions for owners of passenger automobiles first placed in service during calendar year 1996, and the amounts to be included in income by lessees of passenger automobiles first leased during calendar year 1996. The tables detailing these amounts reflect the automobile price inflation adjustments required by § 280F(d)(7) of the Internal Revenue Code.

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▸Contents — Internal Revenue Bulletin 1996-8
Internal Revenue Bulletin 1996-8

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