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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.

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▸Contents — Internal Revenue Bulletin 1996-3

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