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

SECTION 20. WHAT IS THE

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

EFFECTIVE DATE OF THIS REVENUE PROCEDURE?

.06 Not applied retroactively under certain conditions

p. 77 .01 Taxpayer may request that retroactivity be limited

.02 Examples of when the taxpayer may request to limit retroactivity

.03 Form of request to limit retroactivity for a continuing transaction —

before examination

.04 Form of request to limit retroactivity — in all other cases

.05 Taxpayer’s right to a conference

p. 78

p. 78

p. 79

DRAFTING INFORMATION p. 79

INDEX p. 80

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

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