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Introduction

SECTION 5. EFFECTIVE DATE

Internal Revenue Bulletin 1996-11 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure is effective

28

for determinations of population under § 146(j) for the 1996 calendar year.

DRAFTING INFORMATION

The principal authors of this revenue procedure are Christopher J. Wilson of the Office of Assistant Chief Counsel (Passthroughs and Special Industries) and Timothy L. Jones of the Office of Assistant Chief Counsel (Financial Institutions and Products). For further information regarding this notice contact Mr. Wilson on (202) 622-3040 (not a toll-free call).

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▸Contents — Internal Revenue Bulletin 1996-11
Internal Revenue Bulletin 1996-11

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