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Introduction

SECTION 2. BACKGROUND

Internal Revenue Bulletin 1996-26 · 2026-10-03 edition · updated 2026-10-04 · United States

Rev. Proc 96–3, section 5, lists specific areas in which rulings or determination letters will not be issued because the areas are under extensive

study. This revenue procedure adds a subparagraph for state-created prepaid tuition plans.

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▸Contents — Internal Revenue Bulletin 1996-26
Internal Revenue Bulletin 1996-26

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