ADMINISTRATIVE

Notice 96–6, page 27. Closing of study project and moving of related no-rule provisions. The IRS and the Treasury Department have decided not to issue guidance at this time regarding corporate combining transactions and are closing the study project. In Rev. Proc. 96–22, this Bulletin, page 27, Rev. Proc. 96–3 is amplified and modified by moving the provision in section 5.15 from section 5 (Areas Under Extensive Study) to section 3 (Areas In Which Rulings or Determination Letters Will Not Be Issued).

Rev. Proc. 96–22, page 27. Areas in which advance rulings will not be issued (Associate Chief Counsel (Domestic)). The No-Rule provision with respect to ‘‘Combining Transactions’’ presently in section 5.15 of Rev. Proc. 96–3, 1996–1 I.R.B. 82, is moved from section 5 (Areas Under Extensive Study) to section 3 (Areas In Which Rulings or Determination Letters Will Not Be Issued). Rev. Proc. 96–3 amplified and modified. See Notice 96–6, this Bulletin, page 27, regarding the closing of the study project.

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Finding Lists begin on page 46.

Announcement of Declaratory Judgment Proceeding Under Section 7428 on page 44.

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