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Bulletin No. 1996–1 January 2, 1996

EXEMPT ORGANIZATIONS

Internal Revenue Bulletin 1996-1 · 2026-10-03 edition · updated 2026-10-04 · United States

Rev. Proc. 96–4, page 94. Rulings and determination letters; issuance procedures. Revised procedures are provided for furnishing ruling letters, information letters, etc., on matters relating to sections of the Code under the jurisdiction of the Assistant Commissioner (Employee Plans and Exempt Organizations). Rev. Proc. 95–4 superseded.

Rev. Proc. 96–5, page 129. Technical advice. Revised procedures are provided for furnishing technical advice to key district directors and chiefs, appeals offices, by the Assistant Commissioner (Employee Plans and Exempt Organizations) regarding issues in the employee plans areas (including acturial matters) and exempt organizations areas. Rev. Proc. 95–5 superseded.

Rev. Proc. 96–8, page 187. User fees for employee plans and exempt organizations.

(Continued on page 4)

Cumulative List of Actions Relating to Decisions of the Tax Court published in the Bulletin from January through December 1995 begins on page 5. Finding List of Revenue Rulings, Revenue Procedures, Treasury Decisions, etc., published in the Bulletin from July through December 1995 begins on page 204. Finding List of Previously Published Items currently mentioned in the Bulletin from July through December 1995 begins on page 206. Cumulative List of Declaratory Judgment Proceedings Under Section 7428 begins on page 201. Index of Items Published in the Bulletin from July through December 1995 begins on page 209.

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