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Introduction›HIGHLIGHTS OF THIS ISSUE—Continued

SECTION 3. COORDINATION

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

WITH REV. PROC. 96–1

Unless otherwise specifically stated in this revenue procedure, the definitions and requirements set forth in Rev. Proc. 96–1, 1996–1 I.R.B. 8, apply. Any reference to Rev. Proc. 96–1 is also a reference to any successor of Rev. Proc. 96–1.

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▸Contents — Internal Revenue Bulletin 1996-3

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