SECTION 5. EFFECT ON

OTHER DOCUMENTS

SECTION 6. EFFECTIVE This revenue procedure will apply to all ruling requests postmarked, or, if not mailed, DATE received, on or after June 5, 1996. However, the Service may ask the taxpayer to submit

information specified in this revenue procedure for any ruling requests submitted prior to that date. The revocation of section 3.01(23) of Rev. Proc. 96–3 is effective on date May 6, 1996. The Service will entertain ruling requests on the business purposes listed in Appendix A of this revenue procedure whether the ruling request arrives before, on, or after the publication date of this revenue procedure. DRAFTING INFORMATION The principal author of this revenue procedure is Dean P. Lekos of the Office of Assistant Chief Counsel (Corporate). For further information regarding this revenue procedure, contact Mr. Lekos on (202) 622-7550 or Mr. Howard W. Staiman on (202) 622-7750 (not toll-free calls).

APPENDIX A