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Introduction›HIGHLIGHTS OF THIS ISSUE—Continued

SECTION 11. EFFECTIVE DATE

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

This revenue procedure is effective January 22, 1995.

26 CFR. 601.602: Tax forms and instructions. (Also Part I, Sections 3504, 6011; 31.3504–1, 31.6011(a)–8, 31.6071(a)–1.)

Rev. Proc. 96–18

Table of Contents SECTION 1. PURPOSE SECTION 2. BACKGROUND SECTION 3. SIGNIFICANT CHANGES SECTION 4. DEFINITIONS SECTION 5. APPLICATION FOR THE MAGNETIC TAPE PROGRAMS SECTION 6. ACCEPTANCE IN THE MAGNETIC TAPE PROGRAMS SECTION 7. ADDING AND DELETING TAXPAYERS ON THE REPORTING AGENT’S LIST SECTION 8. MAGNETIC TAPE FILING SECTION 9. ADJUSTMENTS SECTION 10. RESPONSIBILITIES

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▸Contents — Internal Revenue Bulletin 1996-4

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