Introduction›HIGHLIGHTS OF THIS ISSUE—Continued
SECTION 3. EFFECTIVE DATE
Internal Revenue Bulletin 1996-3 · 2026-10-03 edition · updated 2026-10-04 · United States
This revenue procedure applies to all ruling requests pending in the National Office as of January 16, 1996, and ruling requests received after that date.
Get a plain-English answer with a citation back to this text.
Ask AI about this code