Introduction›HIGHLIGHTS OF THIS ISSUE—Continued
SEC. 16. EFFECTIVE DATE
Internal Revenue Bulletin 1996-3 · 2026-10-03 edition · updated 2026-10-04 · United States
This revenue procedure is effective for requests for competent authority assistance filed after January 16, 1996.
DRAFTING INFORMATION
The principal authors of this revenue procedure are Edward G. Turco of the Office of International Programs, Tax Treaty Division and Judith Cavell Cohen of the Office of the Associate Chief Counsel (International). For further information regarding this revenue procedure, contact either Mr. Turco on (202) 874-1570 or Ms. Cohen on (202) 622-3880 (not toll-free calls).
26 CFR 601.201: Rulings and determination letters.
Rev. Proc. 96–14
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