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Introduction›HIGHLIGHTS OF THIS ISSUE—Continued

SECTION 3. SIGNIFICANT

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

CHANGES

.01 The procedures in Rev. Procs. 94–18, 93–46, and 94–59 for the magnetic tape filing of Forms 941, 940, and 945, respectively, have been consolidated in this revenue procedure.

.02 The magnetic tape specifications in Rev. Procs. 94–18, 93–46, and 94– 59 are published separately in Publications 1264, 1314, and 1833, respectively.

.03 Section 14 provides advertising standards for an Agent.

.04 Sections 15, 16, 17, and 18 add suspension and appeal procedures.

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

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