Skip to content
ChatProjectCodes

HIGHLIGHTS OF THIS ISSUE

INCOME TAX

Internal Revenue Bulletin 1996-12 · 2026-10-03 edition · updated 2026-10-04 · United States

T.D. 8653, page 4. Final regulations under sections 446 and 1221 of the Code relate to the character and timing of gain or loss from certain hedging transactions entered into by members of a consolidated group.

T.D. 8655, page 9. Final and temporary regulations under section 7805 of the Code are declared obsolete as part of the President’s Regulatory Reinvention Initiative.

Get a plain-English answer with a citation back to this text.

Ask AI about this code
Export this section
▸Contents — Internal Revenue Bulletin 1996-12
Internal Revenue Bulletin 1996-12

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.