Skip to content

Bulletin No. 1996–13 March 25, 1996

EXCISE TAX

Internal Revenue Bulletin 1996-13 · 2026-10-03 edition · updated 2026-10-04 · United States

Announcement 96–15, page 22. If the criteria described in a proposed class exemption issued by the Department of Labor are met, the Service will not impose the excise taxes on prohibited transactions described in section 4975 of the Code.

Get a plain-English answer with a citation back to this text.

Ask AI about this code
▸Contents — Internal Revenue Bulletin 1996-13

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.