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Introduction

INCOME TAX

Internal Revenue Bulletin 1996-45 · 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:

Controlled foreign corporation, part

tice 51) 42, 6 Insurance companies:

Qualified mortgage bonds:

Mortgage credit certificates:

National median gross income

erable (RP 45) 35, 12 Interest:

Differential earnings rate (RR 42) 35,

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

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

Investment:

  1. 31, 29 Credits against tax:

Federal short-term, mid-term, and

long-term rates, July 1996 (RR 34) 28, 4 ; August 1996 (RR 37) 32, 4 ; September 1996 (RR 43) 36, 4 ; October 1996 (RR 49) 41, 4

15

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▸Contents — Internal Revenue Bulletin 1996-45
Internal Revenue Bulletin 1996-45

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