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Introduction

SECTION 4. EFFECTIVE DATE

Internal Revenue Bulletin 1996-9 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure is effective January 2, 1996.

DRAFTING INFORMATION

The principal author of this revenue procedure is John Turner of the Employee Plans Division. For further information regarding this revenue procedure, please contact Mr. Turner on (202) 622-6214. (This is not a toll-free number.)

Rev. Proc. 96–8A

26 CFR 601.201: Rulings and determination letters.

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▸Contents — Internal Revenue Bulletin 1996-9

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