Introduction›Part III. Administrative, Procedural, and Miscellaneous
SECTION 1. PURPOSE
Internal Revenue Bulletin 1996-33 · 2026-10-03 edition · updated 2026-10-04 · United States
This revenue procedure amplifies Rev. Proc. 96–3, 1996–1 I.R.B. 82,
which sets forth the areas of the Internal Revenue Code under the jurisdiction of the Associate Chief Counsel (Domestic) and the Associate Chief Counsel (Employee Benefits and Exempt Organizations) relating to issues on which the Internal Revenue Service will not issue advance rulings or determination letters.
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