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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