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X` hp x (#%'0*,.8135@8: /I3 ++   ll@21.ۃ[(I.)Ʒ ++   ll22[S)rstakur verWbreytingarstuWull fyrir tekjuriW 1996.Ʒ ++   ll22[Auk verWbreytingarstuWuls skv. 26. gr. laganna skal r1kisskattstj;ri birta s)rstakan verWbreytingarstuWul sem miWast viW breytingu sem verWur  v1sit?luW$(9%9%FF neysluverWs sem gildir fyrir janCarmnuW 1996 og janCarmnuW 1997. SkattaWila skal 1 skattframtali rsins 1997 heimilt 1 staW verWbreytingarstuWuls skv. 26. gr. laganna aW miWa verWbreytingar viW Yennan s)rstaka stuWul. Sama stuWli skal beitt  allar eignir og skuldir. Ʒ ++   ll22[Fyrir annaW reikningsr, sbr. 60. gr. laganna, sem lUkur  rinu 1996 skal meW sama h%tti heimilt aW nota s)rstakan verWbreytingarstuWul sem kveWinn skal meW sama h%tti og 1 1. mgr. greinir.Ʒ  > /I3 ++   ll@22.ۃ[(II.)Ʒ ++   ll22[NUting eftirst?Wva rekstrartapa rekstrarranna 1988 og s1War. 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