SECTION 5. EFFECT ON OTHER
Internal Revenue Bulletin 1996-26 · 2026-10-03 edition · updated 2026-10-04 · United States
REVENUE PROCEDURES
Rev. Proc. 96–3 is amplified.
DRAFTING INFORMATION
The principal author of this revenue procedure is Craig Wojay of the Office of Assistant Chief Counsel (Financial Institutions and Products). For further information regarding this revenue procedure, contact Mr. Wojay at (202) 622-3920 (not a toll-free number).
26 CFR 601.201: Rulings and determination letters (Also Part I, §§ 61, 115, 163, 1275, 2501, 7701; 1.61–7, 1.163–7, 1.1275–4, 25.2501–1, 301.7701–2)
Rev. Proc. 96–34
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