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Bulletin No. 1996–4 January 22, 1996

EXCISE TAX

Internal Revenue Bulletin 1996-4 · 2026-10-03 edition · updated 2026-10-04 · United States

Rev. Rul. 96–8, page 62. Two COBRA premium issues. Guidance is given on two premium issues that arise under the continuation coverage requirements for group health plans in section 4980B of the Code.

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▸Contents — Internal Revenue Bulletin 1996-4
Internal Revenue Bulletin 1996-4

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