INCOME TAX

Rev. Rul. 96–15, page 9. 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 for March 1996.

Rev. Rul. 96–16, page 4. Low-income housing credit; satisfactory bond; ‘‘bond factor’’ amounts for the period January through March 1996. This ruling announces the monthly bond factor amounts to be used by taxpayers who dispose of qualified low-income buildings or interests therein during the period January through March 1996.

T.D. 8643, page 4. Final regulations under section 305(c) of the Code relate to constructive distributions on preferred stock.

T.D. 8652, page 11. Final regulations under section 6050I(g) of the Code provide information reporting requirements of Federal and state court clerks who receive more than $10,000 in cash as bail for any individual charged with a specified criminal offense.

T.D. 8654, page 14. Final regulations under section 6050P of the Code relate to the information reporting requirements of

Finding Lists begin on page 34.