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Introduction›Part III. Administrative, Procedural, and Miscellaneous

SEC. 4. EFFECTIVE DATE

Internal Revenue Bulletin 1996-32 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure is effective for all group exemption filings submitted on or after July 1, 1996, to comply with the requirements of § 6 of Rev. Proc. 80–27.

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▸Contents — Internal Revenue Bulletin 1996-32

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