INCOME TAX
Internal Revenue Bulletin 1996-20 · 2026-10-03 edition · updated 2026-10-04 · United States
T.D. 8664, page 7. Final regulations under section 6049 of the Code provide rules regarding the reporting on Form 1042–S of certain bank deposit interest paid to a U.S. bank account for an individual who is a nonresident alien of the U.S. and a Canadian resident.
T.D. 8667, page 4. Final regulations under section 168 of the Code relate to the lease term of tax-exempt use property. These regulations also provide guidance regarding certain likekind exchanges among related parties involving taxexempt use property.
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