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Introduction›HIGHLIGHTS OF THIS ISSUE—Continued

SECTION 10. EFFECTIVE DATE

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

This revenue procedure is effective January 8, 1996.

DRAFTING INFORMATION

The principal author of this revenue procedure is Jo Lynn Ricks of the Office of Assistant Chief Counsel (Financial Institutions and Products). For further information regarding this revenue procedure contact Ms. Ricks on (202) 622-3920 (not a toll-free call).

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▸Contents — Internal Revenue Bulletin 1996-4

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