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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 Proc. 91– 26 are superseded by this revenue procedure.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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▸Contents — Internal Revenue Bulletin 1996-3

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