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Introduction›HIGHLIGHTS OF THIS ISSUE—Continued

SEC. 14. FEES

Internal Revenue Bulletin 1996-3 · 2026-10-03 edition · updated 2026-10-04 · United States

Rev. Proc. 96–1, 1996–1 I.R.B. 8, sec. 14, requires the payment of user fees for requests to the Service for rulings, opinion letters, determination letters and similar requests. No user fees are required for requests for competent authority assistance pursuant to this revenue procedure.

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▸Contents — Internal Revenue Bulletin 1996-3
Internal Revenue Bulletin 1996-3

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