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Introduction

INCOME TAX

Internal Revenue Bulletin 1996-41 · 2026-10-03 edition · updated 2026-10-04 · United States

Accounting methods (Notice 40) 33, 11 Bankruptcy; validity of liens (Ct.D 2059) 34, 10 Bonds:

Differential earnings rate (RR 42) 35,

4 Loss reserves, discounting unpaid losses (RP 44) 35, 7 Discounting estimated salvage recov

erable (RP 45) 35, 12 Interest:

Investment:

Federal short-term, mid-term, and

Qualified mortgage bonds:

Mortgage credit certificates:

National median gross income

long-term rates, July 1996 (RR 34) 28, 4 ; August 1996 (RR 37) 32, 4 ; September 1996 (RR 43) 36, 4 Rates, underpayments and overpay

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

  1. 31, 29 Credits against tax:

LIFO:

ments beginning October 1, 1996 (RR 44) 38, 4 Inventories:

May 1996 (RR 36) 30, 6 ; June 1996 (RR 39) 34, 4

Price indexes, department stores,

19

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▸Contents — Internal Revenue Bulletin 1996-41
Internal Revenue Bulletin 1996-41

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