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

SECTION 5. DRAFTING INFORMATION

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

under § 213(d)(10) of the Internal Revenue Code, as enacted by section 322 of the Health Insurance Portability and Accountability Act of 1996, Pub. L. No. 104–191, 110 Stat. 1936 (1996), are adjusted for inflation for tax years beginning in 1998 (section 3.09).

.03 The value of property exempt from levy under § 6334(a)(2) (fuel, certain household items, arms for personal use,

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