INCOME TAX

Bonds:

Qualified mortgage bonds:

Mortgage credit certificates:

National median gross income

Bond factor amounts, April—June 1996 (RR 33) 27, 4 FEMA (RR 35) 31, 4 Proposed regulations:

26 CFR 1.61–8(b), revised; 1.451– 1(g), added; 1.467–1, amended; 1.467–4, amended; 1.467–0 through –8, added; rental agreements (IA– 292–84) 28, 38 26 CFR 1.61–12(c), 1.163–7(c), 1.171–1—1.171–4, 1.1016–5(b), revised; 1.163–13, 1.171–5, added; 1.1016–9, removed; amortizable bond premium (FI–48–95) 31, 36 26 CFR 1.148–5(d)(6)(iv)—(viii) and intermediary sections; 1.148– 5(e)(2)(iv), added; arbitrage restrictions on tax-exempt bonds (FI–28– 96) 31, 33 26 CFR 1.166–3(a)(3), added; bad debts modifications and dealer assignments of notional principal contracts (FI–59–94) 30, 23 26 CFR 1.382–5, –8, added; 1.382– 2(a)(1)(iv), revised; consolidated returns, short taxable years for controlled groups (CO–26–96) 31, 31 26 CFR 1.1202–0, –2, added; qualified small business stock (IA–26– 94) 30, 24 26 CFR 1.1502–15, –21, –22, –23, added; consolidated returns, limitations on the use of certain losses and deductions (CO–24–96) 30, 22 26 CFR 1.1502–90T—1.1502–99T and intermediary sections, added; consolidated group, net operating loss carryforwards and built-in losses and credits following ownership change, limitation (CO–25–96) 31, 30 Regulations:

(RP 37) 29, 16 Claiming a refund. U.S. v. IBM (Notice

37. 31, 29 Employee plans:

Funding:

Full funding limitations, weighted

average interest rate, June 1996 (Notice 36) 27, 11 ; July 1996 (Notice 38) 31, 29 Interest:

Investment:

Federal short-term, mid-term, and

long-term rates, July 1996 (RR 34) 28, 4

26 CFR 1.110–3, added; debt instruments modifications (TD 8675) 29, 5

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