Rev. Proc. 96-54, 1996-2 C.B. 386.
Internal Revenue Bulletin 2025-1 · 2026-10-03 edition · updated 2026-10-04 · United States
December 30, 2024 106 Bulletin No. 2025–1
2702(a)(3)(A) and 25.2702-5(c) Qualified Personal Residence Trust
4051(a)(2) Imposition of tax on heavy trucks and trailers sold at retail
1.7704-2(d) New business activity of existing partnership is closely related to pre-existing business
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