INCOME TAX—Continued

Proposed regulations—Continued

Indian tribal casinos, information report ing (Notice 57) 47, 9 Inflation adjustment factor for 1996 (Notice 41) 35, 6 Inflation-indexed debt instruments (No

tice 51) 42, 6 Insurance companies:

Differential earnings rate (RR 42) 35,

4 Loss reserves, discounting unpaid losses (RP 44) 35, 7 Discounting estimated salvage recov revised; magnetic media filing requirements for information returns (REG–209803–95) 44, 14 26 CFR 301.9100–1T—301.9100–3T and intermediary sections, added; extensions of time to make elections (IA–29–96) 33, 14 Recommendation letters for nonsuit settlements (Del. Order 155, Rev. 4) 40, 9 Refund claims; Tax Court; return not

filed (Ct.D. 2058) 34, 13 Regulated investment companies, prefer

erable (RP 45) 35, 12 Interest:

Investment:

Federal short-term, mid-term, and

ential dividends (RP 47) 39, 10 Regulations:

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 ; November 1996 (RR 52) 45, 5 Rates, underpayments and overpay

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

LIFO:

Price indexes, department stores,