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Introduction›Part III. Administrative, Procedural, and Miscellaneous

SEC. 7. EFFECTIVE DATE

Internal Revenue Bulletin 1996-50 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure is effective for trusts for which qualified domestic trust elections are made after December 9, 1996, the date of publication of this revenue procedure in the Internal Revenue Bulletin.

26 CFR 601.201: Rulings and determination let- ters.

Rev. Proc. 96–55

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▸Contents — Internal Revenue Bulletin 1996-50
Internal Revenue Bulletin 1996-50

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