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Introduction›Part III. Administrative, Procedural, and Miscellaneous

Section 3. PROCEDURE

Internal Revenue Bulletin 1996-51 · 2026-10-03 edition · updated 2026-10-04 · United States

Rev. Proc. 96–3 is amplified by adding to section 5 the following: Section 457. Deferred Compensation Plans of State and Local Government and TaxExempt Organizations. The tax effect of provisions under the Small Business Job Protection Act affecting plans described in § 457. Taxpayers may, however, still receive advance rulings on § 457 plans based on the law in effect prior to enactment of the Small Business Job Protection Act.

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▸Contents — Internal Revenue Bulletin 1996-51
Internal Revenue Bulletin 1996-51

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