Introduction›Part III. Administrative, Procedural, and Miscellaneous

SECTION 5. EFFECTIVE DATE

Internal Revenue Bulletin 1996-39 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure is effective September 6, 1996.

DRAFTING INFORMATION

The principal author of this revenue procedure is Arnold Golub of the Office of Assistant Chief Counsel (Financial Institutions and Products). For further information regarding this revenue procedure, contact Mr. Golub at (202) 622– 3950 (not a toll-free call).

26 CFR 601.602: Tax forms and instructions.

Rev. Proc. 96–48

CONTENTS

PART A. GENERAL

Get a plain-English answer with a citation back to this text.

Ask AI about this code

Export this section

▸Contents — Internal Revenue Bulletin 1996-39

Internal Revenue Bulletin 1996-39

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.