Introduction›HIGHLIGHTS OF THIS ISSUE—Continued
SECTION 4. EFFECT ON OTHER
Internal Revenue Bulletin 1996-3 · 2026-10-03 edition · updated 2026-10-04 · United States
REVENUE PROCEDURES
Rev. Proc. 96–3 is amplified.
DRAFTING INFORMATION
The principal author of this revenue
ruling is Brian M. Blum of the Office of Assistant Chief Counsel (Passthroughs and Special Industries). For further information regarding this revenue ruling, contact Mr. Blum on (202) 622-3050 (not a toll-free call).
26 CFR 601.201: Rulings and determination letters.
Rev. Proc. 96–13
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