INCOME TAX—Continued
Internal Revenue Bulletin 1996-23 · 2026-10-03 edition · updated 2026-10-04 · United States
Regulations—Continued
Automobiles:
26 CFR 25.2522(c)–3, 25.7520–3 amended; actuarial tables exceptions (TD 8630) 3, 19 ; correction (Notice 22) 14, 30 26 CFR 25.2702–3, amended; grantor trust reporting requirements (TD 8633) 4, 20 26 CFR 25.2702–5, 25.2702–7, amended; sale of residence from qualified personal residence trust (PS–4–96) 18, 5 Tax conventions, competent authority
tion (RP 21) 4, 96 Credit against tax:
Owners and lessees, limitations on
depreciation (RP 25) 8, 19 Books and records:
Imaging systems (Notice 10) 7, 47 Butyl benzyl phthalate determination
(Notice 28) 19, 7 Capital expenditures (Notice 7) 6, 22 Changes in computing depreciation or
amortization (RP 31) 20, 11 Checklist questionnaire (RP 30) 19, 8 Consolidated returns, single-entity elec
procedures (RP 13) 3, 31
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