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Introduction›Part III. Administrative, Procedural, and Miscellaneous

SEC. 6. DRAFTING INFORMATION

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

The principal author of this revenue procedure is E. D. Luft of the Exempt Organizations Division. For further information regarding this revenue procedure, contact Mr. Luft on (202) 622– 6488 (not a toll-free number).

26 CFR 601.202: Closing agreements. (Also Part I, §§ 103, 148, 7121.)

Rev. Proc. 96–41

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▸Contents — Internal Revenue Bulletin 1996-32

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