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Introduction

SECTION 9. EFFECT ON OTHER

Internal Revenue Bulletin 1996-20 · 2026-10-03 edition · updated 2026-10-04 · United States

DOCUMENTS

Rev. Proc. 92–20 is modified.

DRAFTING INFORMATION

The principal author of this revenue procedure is Kathleen Reed of the Office of Assistant Chief Counsel (Passthroughs and Special Industries). For further information regarding this revenue procedure, contact Ms. Reed at (202) 622-3110 (not a toll-free number).

26 CFR 601.201: Rulings and determination letters. (Also Part I, §§ 501(c)(3); 1.501(c)(3)–1.)

Rev. Proc. 96–32

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▸Contents — Internal Revenue Bulletin 1996-20

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