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Introduction›Rev. Proc. 96-3, page 82.

SECTION 15. WHAT SIGNIFICANT

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

CHANGES HAVE BEEN MADE TO REV. PROC. 95–1?

Assistant Chief Counsel ( ) (Complete by using whichever of the following designations applies.)

(Corporate) (Financial Institutions and Products) (Income Tax and Accounting) (Passthroughs and Special Industries)

Assistant Chief Counsel (Employee Benefits & Exempt Organizations)

Assistant Chief Counsel (General Litigation)

Assistant Chief Counsel (International)

Chief, Examination Division,

District Office (Add name of district office handling the request.)

.01 Section 2.04 is amended to provide that a taxpayer should provide a daytime telephone number in a request for an information letter.

.02 Sections 3.01(2), (3), and (4) are amended to reflect the change in jurisdiction involving requests for a change in accounting method.

.03 Section 5.01(3) is amended to conform with Rev. Proc. 95–10, providing that the national office will consider letter ruling requests concerning the classification of a domestic or foreign limited liability company as a partnership for federal tax purposes.

.04 Sections 8.01(9)(c), (10), (12), and (13) are amended to clarify that a stamped signature is not permitted.

.05 Section 8.01(11)(d) is redesignated as section 8.01(11)(e) and new section 8.01(11)(d) is added to list an enrolled actuary as an authorized representative.

Sec. 46

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▸Contents — Internal Revenue Bulletin 1996-1
Internal Revenue Bulletin 1996-1

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