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

SECTION 7. EFFECT ON OTHER

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

REVENUE PROCEDURES

Rev. Procs. 95–3 and 95–50 are superseded.

DRAFTING INFORMATION

The principal author of this revenue procedure is Michael Danbury of the Office of Assistant Chief Counsel (Corporate). For further information about this revenue procedure, please contact Mr. Danbury at (202) 622-7550 (not a toll-free call).

26 CFR 601.201: Rulings and determination letters.

Rev. Proc. 96–4

TABLE OF CONTENTS

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▸Contents — Internal Revenue Bulletin 1996-1

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