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bulletin Internal Revenue›Rev. Rul. 96-63, 1996-2 C.B. 83, is

SECTION 2. CHANGES MADE FROM PRECEDING YEAR

Internal Revenue Bulletin 1997-52 · 2026-10-03 edition · updated 2026-10-04 · United States

SECTION 3. 1998 ADJUSTED ITEMS

Code Section

.01 Tax Rate Tables 1(a)-(e) .02 Unearned Income of Minor Children Taxed as if Parent’s Income (“Kiddie Tax”) 1(g) .03 Earned Income Tax Credit 32 .04 Standard Deduction 63 .05 Overall Limitation on Itemized Deductions 68 .06 Qualified Transportation Fringe 132(f) .07 Income from United States Savings Bonds for Taxpayers Who Pay Qualified Higher Education Expenses 135 .08 Personal Exemption 151 .09 Eligible Long-Term Care Premiums 213(d)(10) .10 Treatment of Dues Paid to Agricultural or Horticultural Organizations. 512(d) .11 Insubstantial Benefit Limitations for Contributions Associated with Charitable Fund-Raising Campaigns 513(h) .12 Expatriation to Avoid Tax 877 .13 Luxury Automobile Excise Tax 4001 & 4003 .14 Reporting Exception for Certain Exempt Organizations with Nondeductible Lobbying Expenditures 6033(e)(3) .15 Notice of Large Gifts Received from Foreign Persons 6039F .16 Property Exempt from Levy 6334 .17 Attorney Fee Awards 7430 .18 Periodic Payments Received under Qualified Long-Term Care Insurance Contracts 7702B(d)

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▸Contents — Internal Revenue Bulletin 1997-52
Internal Revenue Bulletin 1997-52

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