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INCOME TAX

Internal Revenue Bulletin 1996-9 · 2026-10-03 edition · updated 2026-10-04 · United States

Rev. Rul. 96–12, page 4. LIFO; price indexes; department stores. The December 1995 Bureau of Labor Statistics price indexes are accepted for use by department stores employing the retail inventory and last-in, first-out inventory methods for valuing inventories for tax years ended on, or with reference to, December 31, 1995.

T.D. 8647, page 7. Final regulations under section 1445 of the Code relating to withholding upon certain distributions or dispositions of U.S. real property interests.

Finding Lists begin on page 15.

Announcement of Disbarments and Suspensions begin on page 12.

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▸Contents — Internal Revenue Bulletin 1996-9

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