Introduction›HIGHLIGHTS OF THIS ISSUE—Continued
SECTION 1. BACKGROUND
Internal Revenue Bulletin 1996-3 · 2026-10-03 edition · updated 2026-10-04 · United States
Rev. Proc. 96–3, 1996–1 I.R.B. 82, sets forth areas of the Internal Revenue Code under the jurisdiction of the Associate Chief Counsel (Domestic) in which the Internal Revenue Service will not issue advance rulings or determination letters.
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