INCOME TAX—Continued
Internal Revenue Bulletin 1996-45 · 2026-10-03 edition · updated 2026-10-04 · United States
Tax-exempt bonds; arbitrage (RR 41)
32, 9 ; (Notice 49) 41, 6 Tax treatment of partnership items cor rection (Notice 44) 36, 7 Taxpayer Bill of Rights 2 (PL 104–168)
38, 8 Work opportunity tax credit (Notice 52)
42, 8
26 CFR 301.9100–1T—301.9100–3T and intermediary sections, added; extensions of time to make elections (TD 8680) 33, 5 Returns:
Magnetic media reporting, Forms 1098, 1099, 5498, and W–2G (RP 36) 27, 11 Section 355 de minimis limitation (RP
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