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Introduction›HIGHLIGHTS OF THIS ISSUE—Continued

SECTION 24. EFFECTIVE DATE

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

This revenue procedure is effective for returns due after December 31, 1995 (without regard to extensions).

26 CFR. 601.602: Tax forms and instructions. (Also Part I, Sections 3504, 6011, 6071; 31.3504–1, 31.6011(a)–7, 31.6011(a)–8, 31.6071(a)–1.)

Rev. Proc. 96–19

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