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Introduction

EXCISE TAXES

Internal Revenue Bulletin 1996-19 · 2026-10-03 edition · updated 2026-10-04 · United States

Proposed regulations:

26 CFR 48.4081–8; 48.4082–1, revised; 41.4101–1, amended; gasoline and diesel fuel dye injection systems (PS–6–95) 16, 27 26 CFR 48.4101–1(c), 48.4101–2T; gasoline sale or removal and tax bond requirements, withdrawn (Notice 26) 18, 4 26 CFR 301.6103(n)–1, amended; disclosure of returns and return information to procure property or services for tax administration purposes (DL–1–95) 6, 28 Regulations:

Full funding limitations, weighted

average interest rate, Dec. 1995 (Notice 2) 2, 15 ; Jan. 1996 (Notice 9) 6, 26 ; Feb. 1996 (Notice 11) 8, 19 ; March 1996 (Notice 16) 13, 20 ; April 1996 (Notice 24) 16, 23 Mortality tables (RR 7) 3, 12 Retirement Protection Act of 1994

(RR 20) 15, 5 ; (RR 21) 15, 7 Single sum distributions amounts,

cash balance plans (Notice 8) 6, 23 Estimate tax payments for individuals

26 CFR 48.4081–4, 48.4082–1, –2T, 48.4101–3T, –4T, 48.6427–8T, –9T, removed; 48.4082–1, –2, 48.4101–1, –2, 48.6427–8, –9, added; 48.4041–0T, removed; 48.4041–1, –2, –2T, removed; 48.4041–21, amended; 48.4041– 15—48.4041–21, transferred; 48.4042–1, amended; 48.4064– 1(e)(2), amended; 48.4081–1, –2, –3, revised; 48.4081–4, –5, –7, amended; 48.4081–6, –8, revised; 48.4081–10T, –11T, –12T, removed; 48.4082–1, revised; 48.4082–2T, –3T, –4T, 48.4083, removed; 48.4082–2, –3, –4, 48.4083–1, added; 48.4101–2T, –3, –3T, –4T, removed; 48.4102– 1, amended; 48.4221, removed; 48.4221–1, –2, –5, amended; 48.4221–8, –9, –10, –12, removed; 4 8 . 4 2 2 1 – 1 1, r e d e s i g nated; 48.4222(a)–1, (b)–1, revised; 48.4222(d)–1, amended; 40.6011(a)–1(b), amended; 40.6011(a)–3T, removed; Part 42,

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▸Contents — Internal Revenue Bulletin 1996-19

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