INCOME TAX—Continued
Internal Revenue Bulletin 1996-19 · 2026-10-03 edition · updated 2026-10-04 · United States
Books and records—Continued Capital expenditures (Notice 7) 6, 22 Consolidated returns, single-entity elec tion (RP 21) 4, 96 Credit against tax:
Administrative, COBRA premium is sues (RR 8) 4, 62 Closing agreements (RP 29) 16, 24 Determination letters (RP 6) 1, 51 Funding:
Enpowerment zone employment, in
tent to issue regulations (Notice 1) 3, 30 Differential earnings rate (Notice 15)
13, 19 Employee plans:
procedures (RP 13) 3, 31
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