ADMINISTRATIVE—Continued

under the provisions of an income, estate or gift tax treaty to which the United States is a party. Rev. Procs. 91–23 and 91–26 superseded; Rev. Proc. 91–22 amplified; Rev. Rul. 72–437 modified; Rev. Rul 92–75 clarified.

Rev. Proc. 96–14, page 41. Obtaining relief. This procedure prescribes additional conditions associated with obtaining relief otherwise available under Rev. Proc. 65–17, 1965–1 C.B. 833. Rev. Rul. 82–80 and Rev. Proc. 65–17 modified; Rev. Proc. 91–24 superseded.

Rev. Proc. 96–15, page 41. Advance valuation of art. Donors of art appraised at $50,000 or more and executors or administrators of estates including art appraised at $50,000 or more may request that the Service issue a statement of value for the art. Rev. Proc. 66–49 modified.

Rev. Proc. 96–16, page 45. Letter rulings; tax-exempt obligations. Revised procedures are provided for obtaining a letter ruling under sections 103, 141–150, 1394, and 7871(c) of the Code. Rev. Procs. 88–32 and 88–33 obsoleted.

T.D. 8630, page 19. Final income, estate, and gift regulations relating to actuarial tables exceptions.

4