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Introduction›HIGHLIGHTS OF THIS ISSUE—Continued

SECTION 2. SCOPE

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

This revenue procedure applies to any request for a letter ruling under §§ 103, 141 through 150, 1394, and 7871(c) of the Code. This revenue procedure does not apply to a request for a determination that an organization meets the requirements of § 501(c)(3) as a condition to the issuance of qualified 501(c)(3) bonds under § 145.

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

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