SEC. 5. EFFECT ON OTHER

DOCUMENTS

Rev. Proc. 83–23 is supplemented. Rev. Proc. 86–23 is rendered obsolete as of the effective date set forth above in Sec. 4.

DRAFTING INFORMATION

The principal author of this revenue procedure is John Francis Reilly of the Exempt Organizations Division. For further information regarding this revenue procedure contact Mr. Reilly on (202) 622-7352 (not a toll-free call).

26 CFR 601.602: Tax forms and instructions.

Rev. Proc. 96–11

NOTE: This revenue procedure may be used to prepare Tax Year 1995 Form 1042–S for submission to Inter- nal Revenue Service (IRS) using any of the following:

Magnetic Tape Tape Cartridge

5 ¹ ⁄4-inch Diskette 3 ¹ ⁄2-inch Diskette Electronic Filing

*(Bisynchronous)

***(Asynchronous)**

Please read this publication carefully. Persons required to file may be sub- ject to penalties for failure to file or failure to include correct information if they do not follow the instructions in this revenue procedure.

PLEASE NOTE:

ALL CHANGES IN THE PUBLIC A T I O N, F O R M A T A N D EDITORIAL, HAVE BEEN HIGHLIGHTED BY THE USE OF ITALICS AND DOUBLE UNDERLINES.

Contents

Part A. General