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Introduction›HIGHLIGHTS OF THIS ISSUE—Continued

SECTION 3. PROCEDURE

Internal Revenue Bulletin 1996-5 · 2026-10-03 edition · updated 2026-10-04 · United States

Rev. Proc. 96–3 is amplified by adding to section 3 (Areas In Which Rulings Or Determination Letters Will Not Be Issued) the provision presently in section 5.15, and is modified by deleting the provision from section 5 (Areas Under Extensive Study).

DRAFTING INFORMATION

For further information regarding this revenue procedure, contact Keith Stanley of the Office of Assistant Chief Counsel (Corporate) at (202) 622-7530 (not a toll-free call).

26 CFR 601.105: Examination of returns and claims for refund, credit or abatement; determination of correct tax liability. (Also Part I, § 842.)

Rev. Proc. 96–23

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▸Contents — Internal Revenue Bulletin 1996-5
Internal Revenue Bulletin 1996-5

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