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Introduction

INCOME TAX—Continued

Internal Revenue Bulletin 1996-49 · 2026-10-03 edition · updated 2026-10-04 · United States

Regulations—Continued

26 CFR 301.6355–1, amended; sale of seized property (GL–7–96) 33, 13 26 CFR 301.7503–1, amended; time for performance of acts where last day falls on Saturday, Sunday, or legal holiday (TD 8681) 37, 17 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

  1. 35, 6 Section 355 No Rule (RP 39) 33, 11

30

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▸Contents — Internal Revenue Bulletin 1996-49
Internal Revenue Bulletin 1996-49

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