Part IV. Applicable Federal Interest Rates.
SECTION 10. EFFECT ON OTHER
Internal Revenue Bulletin 1996-2 · 2026-10-03 edition · updated 2026-10-04 · United States
DOCUMENTS
Announcement 94–41, 1994–12 I.R.B. 7, is superseded.
SECTION 11. EFFECTIVE DATE, FUTURE ACTION
This revenue procedure is effective for requests for early referral filed after January 8, 1996, the date this revenue procedure is published in the Internal Revenue Bulletin. Additional guidance may be issued to supplement or modify the procedures set forth in this revenue procedure in order to extend the early referral program.
DRAFTING INFORMATION
The principal author of this revenue procedure is Thomas C. Louthan, Director, Office of International, TEFRA, and Dispute Resolution Programs, National Office Appeals. For further information regarding this revenue procedure, please contact Mr. Louthan at (202) 401-4098 (not a toll-free number).
26 CFR 601.602: Forms and instructions. (Also Part 1, Section 6033; 1.6033–2)
Rev. Proc. 96–10
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