Introduction›HIGHLIGHTS OF THIS ISSUE—Continued
SEC. 15. EFFECT ON OTHER
Internal Revenue Bulletin 1996-3 · 2026-10-03 edition · updated 2026-10-04 · United States
DOCUMENTS
Rev. Proc. 91–23 and Rev. Proc. 91– 26 are superseded by this revenue procedure. Rev. Proc. 91–22 is amplified. Rev. Rul. 72–437, 1972–2 C.B. 660, is modified. Rev. Rul. 92–75 is clarified.
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