Article 10(1) of the Protocol

amended paragraph 2 of Article XXI (Exempt Organizations) of the Convention to provide an exemption from taxation for dividends and interest derived from one Contracting State by certain trusts, companies, organizations or other arrangements resident in the other Contracting State. The trust, company, organization or other arrangement generally must be exempt from income taxation in the taxable year in the resident Contracting State, and be operated exclusively either to administer or provide pension, retirement or employee benefits, or to earn income for the benefit of an exempt trust, company, organization or other retirement arrangement providing such benefits. The exemption does not apply to income from carrying on a trade or business or from certain related persons. Under Article 21(2)(b) of the Protocol, the revision of Article XXI applies to taxable years of RRSPs or RRIFs beginning on or after January 1. 1996. The Treasury Department Technical Explanation of the Protocol (‘‘Technical Explanation’’) states that RRSPs and RRIFs, for example, are eligible for benefits under paragraph 7 of Article XVIII and paragraph 2 of Article XXI provided that they are ‘‘operated exclusively to provide’’ or ‘‘administer,’’ in the case of Article XXI(2), ‘‘pension, retirement, or employee benefits.’’

The Technical Explanation was not intended to imply that, under current Canadian law, RRIFs and RRSPs might not be eligible for benefits under Articles XVIII(3) and (7) and XXI(2)

Weighted

Average

90% to 110% Permissible

Range

90% to 108% Permissible

Range

May 1996 6.93 6.24 to 7.49 6.24 to 7.63

7

Drafting Information

The principal author of this notice is Donna Prestia of the Employee Plans Division. For further information regarding this notice, call (202) 622-6076 between 2:30 and 4:00 p.m. Eastern time (not a toll-free number). Ms. Prestia’s number is (202) 622-7377 (also not a toll-free number).

Definition of a Controlled Foreign Corporation, Foreign Base Company Income and Foreign Personal Holding Company Income of a Controlled Foreign Corporation; Correction

Notice 96–33

AGENCY: Internal Revenue Service, Treasury.

ACTION: Correction to final regulations.

SUMMARY: This document contains a correction to final regulations (TD 8618 [1995–40 I.R.B. 4]) which were published in the Federal Register for Thursday, September 7, 1995 (60 FR 46500). The final regulations govern the definition of a controlled foreign corporation and the definitions of foreign base company income and foreign personal holding company income of a controlled foreign corporation.

EFFECTIVE DATE: September 7, 1995.

FOR FURTHER INFORMATION CONTACT: Valerie Mark, (202) 622-3840 (not a toll-free number).

SUPPLEMENTARY INFORMATION:

Background

The final regulations which are the subject of this correction are under sections 954 and 957 of the Internal Revenue Code.

Need for Correction

As published, TD 8618 contains an error that is in need of clarification.

Correction of Publication

Accordingly, the publication of the final regulations which are the subject of FR Doc. 95–21838 is corrected as follows:

§602.101 [Corrected]

On page 46530, column 3, under amendatory instruction 1. of ‘‘Par. 11.’’, §602.101(c) is corrected in the table by removing the entry for ‘‘§1.954A–2’’.

Cynthia E. Grigsby, Chief, Regulations Unit, Assistant Chief Counsel (Corporate).

(Filed by the Office of the Federal Register on

March 29, 1996, 8:45 a.m., and published in the issue of the Federal Register for April 1, 1996, 61 F.R. 14248)

26 CFR 601.105: Examination of returns and claims for refund, credit, or abatement; determination of correct tax liability. (Also Part I, § 911, 1.911–1)

Rev. Proc. 96–33

Under 31 Code of Federal Regulations, Part 10, an attorney, certified public accountant, enrolled agent or enrolled actuary, in order to avoid the institution or conclusion of a proceeding for his disbarment or suspension from practice before the Internal Revenue Service, may offer his consent to suspension from such practice. The Director of Practice, in his discretion, may suspend an attorney, certified public accountant, enrolled agent or enrolled actuary in accordance with the consent offered.

Attorneys, certified public accountants, enrolled agents and enrolled actuaries are prohibited in any Internal

Revenue Service matter from directly or indirectly employing, accepting assistance from, being employed by, or sharing fees with, any practitioner disbarred or suspended from practice before the Internal Revenue Service.

To enable attorneys, certified public accountants, enrolled agents and enrolled actuaries to identify practitioners under consent suspension from practice before the Internal Revenue Service, the Director of Practice will announce in the Internal Revenue Bulletin the names and addresses of practitioners who have been suspended from such practice, their designation as attor

ney, certified public accountant, enrolled agent or enrolled actuary and date or period of suspension. This announcement will appear in the weekly Bulletin at the earliest practicable date after such action and will continue to appear in the weekly Bulletins for five successive weeks or for as many weeks as is practicable for each attorney, certified public accountant, enrolled agent or enrolled actuary so suspended and will be consolidated and published in the Cumulative Bulletin.

The following individuals have been placed under consent suspension from practice before the Internal Revenue Service:

Name Address Designation Date of Suspension

Behrens, William Kenosha, WI Enrolled Agent March 6, 1996 to May 5, 1996 Warter, J. Christopher South Bend, IN Attorney Indefinite from March 8, 1996 Leckie, Jerry B. Macon, GA Enrolled Agent March 9, 1996 to March 8, 1999 Retzlaff, Gene Hortonville, WI Enrolled Agent March 18, 1996 to July 17, 1996 Cahill, Donal Stratford, CT Attorney April 4, 1996 to April 3, 1997 Guidera, George C. Straford, CT Attorney April 11, 1996 to October 10, 1996 Kirk, Gregg T. Dallas, TX CPA Indefinite from May 1, 1996 Brock, Guy Charles Spokane, WA CPA Indefinite from May 1, 1996 Mathews, Thomas Cincinnati, OH CPA May 1, 1996 to August 31, 1996 Farnsworth Jr., Harold Starke, FL CPA May 1, 1996 to April 30, 1998 King, John C. Wichita, KS Attorney May 1, 1996 to August 31, 1996

Under title 31 of the Code of Federal Regulations, section 10.76, the Director of Practice is authorized to immediately suspend from practice before the Internal Revenue Service any practitioner who, within five years, from the date the expedited proceeding is instituted, (1) has had a license to practice as an attorney, certified public accountant, or actuary suspended or revoked for cause; or (2) has been convicted of any crime under title 26 of the United States Code or, of a felony under title 18 of the United States Code involving dishonesty or breach of trust.

Attorneys, certified public accountants, enrolled agents, and enrolled actuaries are prohibited in any Internal

Revenue Service matter from directly or indirectly employing, accepting assistance from, being employed by, or sharing fees with, any practitioner disbarred or suspended from practice before the Internal Revenue Service.

To enable attorneys, certified public accountants, enrolled agents, and enrolled actuaries to identify practitioners under expedited suspension from practice before the Internal Revenue Service, the Director of Practice will announce in the Internal Revenue Bulletin the names and addresses of practitioners who have been suspended from such practice, their designation as attorney, certified public accountant, enrolled

13

agent, or enrolled actuary, and date or period of suspension. This announcement will appear in the weekly Bulletin at the earliest practicable date after such action and will continue to appear in the weekly Bulletins for five successive weeks or for as many weeks as is practicable for each attorney, certified public accountant, enrolled agent, or enrolled actuary so suspended and will be consolidated and published in the Cumulative Bulletin.

The following individuals have been placed under suspension from practice before the Internal Revenue Service by virtue of the expedited proceeding provisions of the applicable regulations:

Name Address Designation Date of Suspension

Noske, Joan M. Richmond, MN CPA Indefinite from March 1, 1996 Wahl, Roger W. Martinez, GA CPA Indefinite from March 1, 1996 Stojanov, Dragan Detroit, MI Attorney Indefinite from March 13, 1996 Gay, Randall D. Honolulu, HI CPA Indefinite from March 13, 1996 Sheffey, Ralph LaCrosse, WI Attorney Indefinite from March 13, 1996 Doyle, Robert Sacramento, CA CPA Indefinite from March 19, 1996 Singer, Michael G. Minnetonka, MN Attorney Indefinite from March 19, 1996 Mohme, Robert H. St. Louis, MO Attorney Indefinite from March 20, 1996 Vogelei, George Mac Novato, CA Attorney Indefinite from March 20, 1996 Gaskins, Oscar N. Cherry Hill, NJ Attorney Indefinite from March 26, 1996 Gawel, Michael S. Niagara Falls, NY Attorney Indefinite from March 29, 1996

14

Revenue rulings and revenue proce- dures (hereinafter referred to as ‘‘rul- ings’’) that have an effect on previous rulings use the following defined terms to describe the effect:

Amplified describes a situation where no change is being made in a prior published position, but the prior position is being extended to apply to a variation of the fact situation set forth therein. Thus, if an earlier ruling held that a principle applied to A, and the new ruling holds that the same principle also applies to B, the earlier ruling is amplified. (Compare with modified, below ).

Clarified is used in those instances where the language in a prior ruling is being made clear because the language has caused, or may cause, some confusion. It is not used where a position in a prior ruling is being changed.

Distinguished describes a situation where a ruling mentions a previously published ruling and points out an essential difference between them.

Modified is used where the substance of a previously published position is being changed. Thus, if a prior ruling held that a principle applied to A but not to B, and the new ruling holds that it applies to both A and B, the prior

The following abbreviations in current use and formerly used will appear in material published in the Bulletin.

A— Individual. Acq.— Acquiescence. B— Individual. BE— Beneficiary. BK— Bank. B.T.A.— Board of Tax Appeals. C.— Individual. C.B.— Cumulative Bulletin. CFR— Code of Federal Regulations. CI— City. COOP— Cooperative. Ct.D.— Court Decision. CY— County. D— Decedent. DC— Dummy Corporation. DE— Donee. Del. Order— Delegation Order. DISC— Domestic International Sales Corporation. DR— Donor. E— Estate. EE— Employee.

ruling is modified because it corrects a published position. (Compare with am- plified and clarified, above).

Obsoleted describes a previously published ruling that is not considered determinative with respect to future transactions. This term is most commonly used in a ruling that lists previously published rulings that are obsoleted because of changes in law or regulations. A ruling may also be obsoleted because the substance has been included in regulations subsequently adopted.

Revoked describes situations where the position in the previously published ruling is not correct and the correct position is being stated in the new ruling.

Superseded describes a situation where the new ruling does nothing more than restate the substance and situation of a previously published ruling (or rulings). Thus, the term is used to republish under the 1986 Code and regulations the same position published under the 1939 Code and regulations. The term is also used when it is desired to republish in a single ruling a series of situations, names, etc., that were previously published over a period of time in separate rulings.

E.O.— Executive Order. ER— Employer. ERISA— Employee Retirement Income Security Act. EX— Executor. F— Fiduciary. FC— Foreign Country. FICA— Federal Insurance Contribution Act. FISC— Foreign International Sales Company. FPH— Foreign Personal Holding Company. F.R.— Federal Register. FUTA— Federal Unemployment Tax Act. FX— Foreign Corporation. G.C.M.— Chief Counsel’s Memorandum. GE— Grantee. GP— General Partner. GR— Grantor IC— Insurance Company. I.R.B.— Internal Revenue Bulletin. LE— Lessee. LP— Limited Partner. LR— Lessor. M— Minor. Nonacq.— Nonacquiescence. O— Organization. P— Parent Corporation.

15

If the new ruling does more than restate the substance of a prior ruling, a combination of terms is used. For example, modified and superseded describes a situation where the substance of a previously published ruling is being changed in part and is continued without change in part and it is desired to restate the valid portion of the previously published ruling in a new ruling that is self contained. In this case the previously published ruling is first modified and then, as modified, is superseded.

Supplemented is used in situations in which a list, such as a list of the names of countries, is published in a ruling and that list is expanded by adding further names in subsequent rulings. After the original ruling has been supplemented several times, a new ruling may be published that includes the list in the original ruling and the additions, and supersedes all prior rulings in the series.

Suspended is used in rare situations to show that the previous published rulings will not be applied pending some future action such as the issuance of new or amended regulations, the outcome of cases in litigation, or the outcome of a Service study.

PHC— Personal Holding Company. PO— Possession of the U.S. PR— Partner. PRS— Partnership. PTE— Prohibited Transaction Exemption. Pub. L.— Public Law. REIT— Real Estate Investment Trust. Rev. Proc.— Revenue Procedure. Rev. Rul.— Revenue Ruling. S— Subsidiary. S.P.R.— Statements of Procedural Rules. Stat.— Statutes at Large. T— Target Corporation. T.C.— Tax Court. T.D.— Treasury Decision. TFE— Transferee. TFR— Transferor. T.I.R.— Technical Information Release. TP— Taxpayer. TR— Trust. TT— Trustee. U.S.C.— United States Code. X— Corporation. Y— Corporation. Z— Corporation.

Revenue Procedures—Continued

96–8, 1996–1 I.R.B. 187 96–8A, 1996–9 I.R.B. 10 96–9, 1996–2 I.R.B. 15 96–10, 1996–2 I.R.B. 17 96–11, 1996–2 I.R.B. 18 96–12, 1996–3 I.R.B. 30 96–13, 1996–3 I.R.B. 31 96–14, 1996–3 I.R.B. 41 96–15, 1996–3 I.R.B. 41 96–16, 1996–3 I.R.B. 45 96–17, 1996–4 I.R.B. 69 96–18, 1996–4 I.R.B. 73 96–19, 1996–4 I.R.B. 80 96–20, 1996–4 I.R.B. 88 96–21, 1996–4 I.R.B. 96 96–22, 1996–5 I.R.B. 27 96–23, 1996–5 I.R.B. 27 96–24, 1996–5 I.R.B. 28 96–24A, 1996–15 I.R.B. 12 96–25, 1996–8 I.R.B. 19 96–26, 1996–8 I.R.B. 22 96–27, 1996–11 I.R.B. 27 96–28, 1996–14 I.R.B. 31 96–29, 1996–16 I.R.B. 24 96–30, 1996–19 I.R.B. 8 96–31, 1996–20 I.R.B. 11 96–32, 1996–20 I.R.B. 14

Revenue Rulings:

96–1, 1996–1 I.R.B. 7 96–2, 1996–2 I.R.B. 5 96–3, 1996–2 I.R.B. 14 96–6, 1996–2 I.R.B. 8 96–4, 1996–3 I.R.B. 16 96–5, 1996–3 I.R.B. 29 96–7, 1996–3 I.R.B. 12 96–8, 1996–4 I.R.B. 62 96–9, 1996–4 I.R.B. 5 96–10, 1996–4 I.R.B. 27 96–11, 1996–4 I.R.B. 28 96–12, 1996–9 I.R.B. 4 96–13, 1996–10 I.R.B. 19 96–14, 1996–6 I.R.B. 20 96–15, 1996–11 I.R.B. 9 96–16, 1996–11 I.R.B. 4 96–17, 1996–13 I.R.B. 5 96–18, 1996–13 I.R.B. 4 96–19, 1996–14 I.R.B. 24 96–20, 1996–15 I.R.B. 5 96–21, 1996–15 I.R.B. 7 96–22, 1996–15 I.R.B. 9 96–23, 1996–15 I.R.B. 11 96–24, 1996–19 I.R.B. 5 96–25, 1996–19 I.R.B. 4 96–26, 1996–21 I.R.B. 9

Treasury Decisions:

8630, 1996–3 I.R.B. 19 8631, 1996–3 I.R.B. 7 8632, 1996–4 I.R.B. 6

Numerical Finding List ¹

Bulletins 1996–1 through 1996–21

Announcements:

96–1, 1996–2 I.R.B. 57 96–2, 1996–2 I.R.B. 57 96–3, 1996–2 I.R.B. 57 96–4, 1996–3 I.R.B. 50 96–5, 1996–4 I.R.B. 99 96–6, 1996–5 I.R.B. 43 96–7, 1996–5 I.R.B. 44 96–8, 1996–7 I.R.B. 56 96–9, 1996–8 I.R.B. 30 96–10, 1996–8 I.R.B. 30 96–11, 1996–9 I.R.B. 11 96–12, 1996–11 I.R.B. 30 96–13, 1996–12 I.R.B. 33 96–14, 1996–12 I.R.B. 35 96–15, 1996–11 I.R.B. 9 96–16, 1996–13 I.R.B. 22 96–17, 1996–13 I.R.B. 22 96–18, 1996–15 I.R.B. 15 96–19, 1996–15 I.R.B. 15 96–20, 1996–15 I.R.B. 15 96–21, 1996–15 I.R.B. 15 96–22, 1996–15 I.R.B. 16 96–23, 1996–18 I.R.B. 7 96–24, 1996–16 I.R.B. 35 96–25, 1996–17 I.R.B. 13 96–26, 1996–17 I.R.B. 13 96–27, 1996–17 I.R.B. 16 96–28, 1996–17 I.R.B. 16 96–29, 1996–17 I.R.B. 17 96–30, 1996–17 I.R.B. 17 96–31, 1996–17 I.R.B. 18 96–32, 1996–17 I.R.B. 18 96–33, 1996–18 I.R.B. 12 96–34, 1996–18 I.R.B. 13 96–35, 1996–18 I.R.B. 13 96–36, 1996–18 I.R.B. 13 96–37, 1996–18 I.R.B. 14 96–38, 1996–19 I.R.B. 84 96–39, 1996–19 I.R.B. 84 96–40, 1996–19 I.R.B. 85 96–41, 1996–20 I.R.B. 18 96–42, 1996–20 I.R.B. 18 96–43, 1996–20 I.R.B. 18 96–44, 1996–21 I.R.B. 10 96–45, 1996–21 I.R.B. 10 96–46, 1996–21 I.R.B. 10

Delegations Orders:

232 (Rev. 2), 1996–7 I.R.B. 49 236 (Rev. 2), 1996–21 I.R.B. 7 239 (Rev. 1), 1996–7 I.R.B. 49 247, 1996–21 I.R.B. 7

Notices:

96–2, 1996–2 I.R.B. 15 96–1, 1996–3 I.R.B. 30

See footnote at the end of list.

Notices—Continued

96–4, 1996–4 I.R.B. 69 96–5, 1996–6 I.R.B. 22 96–6, 1996–5 I.R.B. 27 96–7, 1996–6 I.R.B. 22 96–8, 1996–6 I.R.B. 23 96–9, 1996–6 I.R.B. 26 96–10, 1996–7 I.R.B. 47 96–11, 1996–8 I.R.B. 19 96–12, 1996–10 I.R.B. 29 96–13, 1996–10 I.R.B. 29 96–14, 1996–12 I.R.B. 11 96–15, 1996–13 I.R.B. 19 96–16, 1996–13 I.R.B. 20 96–17, 1996–13 I.R.B. 20 96–18, 1996–14 I.R.B. 27 96–19, 1996–14 I.R.B. 28 96–20, 1996–14 I.R.B. 30 96–21, 1996–14 I.R.B. 30 96–22, 1996–14 I.R.B. 30 96–23, 1996–16 I.R.B. 23 96–24, 1996–16 I.R.B. 23 96–25, 1996–17 I.R.B. 11 96–26, 1996–18 I.R.B. 4 96–27, 1996–18 I.R.B. 4 96–28, 1996–19 I.R.B. 7 96–29, 1996–19 I.R.B. 7 96–30, 1996–20 I.R.B. 11

Proposed Regulations:

DL–1–95, 1996–6 I.R.B. 28 EE–20–95, 1996–5 I.R.B. 15 EE–34–95, 1996–3 I.R.B. 49 EE–35–95, 1996–5 I.R.B. 19 EE–53–95, 1996–5 I.R.B. 23 EE–55–95, 1996–12 I.R.B. 12 EE–106–82, 1996–10 I.R.B. 31 EE–142–87, 1996–12 I.R.B. 13 EE–148–81, 1996–11 I.R.B. 29 GL–1–96, 1996–21 I.R.B. 7 IA–3–94, 1996–17 I.R.B. 12 IA–33–95, 1996–4 I.R.B. 99 IA–41–93, 1996–11 I.R.B. 29 INTL–3–95, 1996–6 I.R.B. 29 INTL–9–95, 1996–5 I.R.B. 25 INTL–54–95, 1996–14 I.R.B. 39 INTL–62–90; INTL–32–93; INTL–52–86; INTL–52–94, 1996–19 I.R.B. 26 PS–2–95, 1996–7 I.R.B. 50 PS–4–96, 1996–18 I.R.B. 5 PS–6–95, 1996–16 I.R.B. 27

Revenue Procedures:

96–1, 1996–1 I.R.B. 8 96–2, 1996–1 I.R.B. 60 96–3, 1996–1 I.R.B. 82 96–4, 1996–1 I.R.B. 94 96–5, 1996–1 I.R.B. 129 96–6, 1996–1 I.R.B. 151 96–7, 1996–1 I.R.B. 185

16

Numerical Finding List ¹ —Continued

Bulletins 1996–1 through 1996–21

Treasury Decisions—Continued

8633, 1996–4 I.R.B. 20 8634, 1996–3 I.R.B. 17 8635, 1996–3 I.R.B. 5 8636, 1996–4 I.R.B. 64 8637, 1996–4 I.R.B. 29 8638, 1996–5 I.R.B. 5 8639, 1996–5 I.R.B. 12 8640, 1996–2 I.R.B. 10 8641, 1996–6 I.R.B. 4 8642, 1996–7 I.R.B. 4 8643, 1996–11 I.R.B. 4 8644, 1996–7 I.R.B. 16 8645, 1996–8 I.R.B. 4 8646, 1996–8 I.R.B. 10 8647, 1996–9 I.R.B. 7 8648, 1996–10 I.R.B. 23 8649, 1996–9 I.R.B. 5 8650, 1996–10 I.R.B. 5 8651, 1996–11 I.R.B. 24 8652, 1996–11 I.R.B. 11 8653, 1996–12 I.R.B. 4 8654, 1996–11 I.R.B. 14 8655, 1996–12 I.R.B. 9 8656, 1996–13 I.R.B. 9 8657, 1996–14 I.R.B. 4 8658, 1996–14 I.R.B. 13 8659, 1996–16 I.R.B. 4 8660, 1996–17 I.R.B. 4 8661, 1996–17 I.R.B. 7 8664, 1996–20 I.R.B. 7 8665, 1996–21 I.R.B. 4 8667, 1996–20 I.R.B. 4

1A cumulative list of all Revenue Rulings, Revenue Procedures, Treasury Decisions, etc., published in Internal Revenue Bulletins 1995– 27 through 1995–52 will be found in Internal Revenue Bulletin 1996–1, dated January 2, 1996.

17

Revenue Procedures—Continued

95–66 Modified by 96–25, 1996–19 I.R.B. 4

95–7 Superseded by 96–7, 1996–1 I.R.B. 185

95–8 Superseded by 96–8, 1996–1 I.R.B. 187

95–13 Superseded by 96–20, 1996–4 I.R.B. 88

95–20 Superseded by 96–24, 1996–5 I.R.B. 28

95–50 Superseded by 96–3, 1996–1 I.R.B. 82

96–3 Amplified by 96–12, 1996–3 I.R.B. 30

Revenue Rulings:

66–307 Obsoleted by 96–3, 1996–2 I.R.B. 14

72–437 Modified by 96–13, 1996–3 I.R.B. 31

78–294 Obsoleted by 8665, 1996–21 I.R.B. 4

80–80 Obsoleted by 96–3, 1996–2 I.R.B. 14

82–80 Modified by 96–14, 1996–3 I.R.B. 41

92–19 Supplemented in part 96–2, 1996–2 I.R.B. 5

92–75 Clarified by 96–13, 1996–3 I.R.B. 31

95–10 Supplemented and superseded by 96–4, 1996–3 I.R.B. 16

95–11 Supplemented and superseded by 96–5, 1996–3 I.R.B. 29

96–24 Modified and amplified by 96–24A, 1996–15 I.R.B. 12

Finding List of Current Action on Previously Published Items ¹

Bulletins 1996–1 through 1996–21

*Denotes entry since last publication

Delegation Orders:

232 (Rev. 1) Superseded by 232 (Rev. 2), 1996–7 I.R.B. 49

236 (Rev. 1) Superseded by 236 (Rev. 2), 1996–21 I.R.B. 7 239 Amended by 239 (Rev. 1), 1996–7 I.R.B. 49

Revenue Procedures:

65–17 Modified by 96–14, 1996–3 I.R.B. 41

66–49 Modified by 96–15, 1996–3 I.R.B. 41

88–32 Obsoleted by 96–15, 1996–3 I.R.B. 41

88–33 Obsoleted by 96–15, 1996–3 I.R.B. 41

89–19 Superseded by 96–17, 1996–4 I.R.B. 69

89–48 Superseded in part by 96–17, 1996–4 I.R.B. 69

91–22 Modified by 96–1, 1996–1 I.R.B. 8

91–22 Amplified by 96–13, 1996–3 I.R.B. 31

91–23 Superseded by 96–13, 1996–3 I.R.B. 31

91–24 Superseded by 96–14, 1996–3 I.R.B. 41

91–26 Superseded by 96–13, 1996–3 I.R.B. 31

92–20 Modified by 96–1, 1996–1 I.R.B. 8

1A cumulative finding list for previously published items mentioned in Internal Revenue Bulletins 1995–27 through 1995–52 will be found in Internal Revenue Bulletin 1996–1, dated January 2, 1996.

Revenue Procedures—Continued

96–31, 1996–20 I.R.B. 11

92–85 Modified by 96–1, 1996–1 I.R.B. 8

93–16 Superseded by 96–11, 1996–2 I.R.B. 18

93–46 Superseded in part by 96–17, 1996–4 I.R.B. 69

Superseded by 96–18, 1996–4 I.R.B. 73

94–16 Modified by 96–29, 1996–16 I.R.B. 24

94–18 Superseded in part by 96–17, 1996–4 I.R.B. 69

Superseded by 96–18, 1996–4 I.R.B. 73

94–59 Superseded in part by 96–17, 1996–4 I.R.B. 69

Superseded by 96–18, 1996–4 I.R.B. 73

94–62 Modified by 96–29, 1996–16 I.R.B. 24

94–77 Superseded by 96–28, 1996–14 I.R.B. 31

95–1 Superseded by 96–1, 1996–1 I.R.B. 8

95–2 Superseded by 96–2, 1996–1 I.R.B. 60

95–3 Superseded by 96–3, 1996–1 I.R.B. 82

95–4 Superseded by 96–4, 1996–1 I.R.B. 94

95–5 Superseded by 96–5, 1996–1 I.R.B. 129

95–6 Superseded by 96–6, 1996–1 I.R.B. 151

18