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Introduction

SECTION 6. EFFECTIVE DATE

Internal Revenue Bulletin 1996-16 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure is effective on April 15, 1996.

DRAFTING INFORMATION

The principal author of this revenue procedure is Diane S. Bloom of the Employee Plans Division. For more information concerning this revenue procedure, call the Employee Plans Division VCR telephone number (202) 622-8165 (not a toll-free number). Ms. Bloom may be reached at (202) 622-6214 (also not a toll-free number).

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▸Contents — Internal Revenue Bulletin 1996-16

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