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SECTION 5. EFFECTIVE DATE

Internal Revenue Bulletin 1996-8 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure is effective for automobiles (other than leased automobiles) that are first placed in service during calendar year 1996 and to leased automobiles that are first leased during calendar year 1996.

DRAFTING INFORMATION

The principal author of this revenue procedure is Bernard P. Harvey of the Office of Assistant Chief Counsel Passthroughs and Special Industries). For further information regarding this revenue procedure contact Mr. Harvey on (202) 622-3110 (not a toll-free call).

26 CFR 601.602: Forms and instructions. (Also Part I, Section 3406; 31.3406(h)–3)

Rev. Proc. 96–26

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▸Contents — Internal Revenue Bulletin 1996-8
Internal Revenue Bulletin 1996-8

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