SEC. 5. EFFECT ON OTHER
Internal Revenue Bulletin 1996-1 · 2026-10-03 edition · updated 2026-10-04 · United States
REVENUE PROCEDURES
Rev. Proc. 95–7 is superseded.
DRAFTING INFORMATION
The principal author of this revenue procedure is Gerard Traficanti of the Office of Associate Chief Counsel (International). For further information about this revenue procedure, please contact Mr. Traficanti at (202) 622-3830 (not a toll-free number).
26 CFR 601.201: Rulings and determination letters.
Rev. Proc. 96–8
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