INCOME TAX
Internal Revenue Bulletin 1996-17 · 2026-10-03 edition · updated 2026-10-04 · United States
T.D. 8660, page 4. Final regulations under section 1502 of the Code disallow losses and exclude gain for certain dispositions and other transactions involving stock of the common parent of a consolidated group.
Notice 96–25, page 11. Electricity produced from certain renewable resources; calendar year 1996 inflation adjustment factor and reference prices. This notice announces the calendar year 1996 inflation adjustment factor and reference prices for the renewable electricity production credit under section 45 of the Code.
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