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Introduction›Part III. Administrative, Procedural, and Miscellaneous

SECTION 4. EXPANSION OF THE

Internal Revenue Bulletin 1996-47 · 2026-10-03 edition · updated 2026-10-04 · United States

PROGRAM

The Service has received comments and inquiries regarding the expansion of the TVC Program to permit the correction of defects not currently covered under Rev. Proc. 95–24. The Service will continue to consider these comments and inquiries and may publish additional guidance in the future.

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▸Contents — Internal Revenue Bulletin 1996-47

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