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Introduction›Part III. Administrative, Procedural, and Miscellaneous

Section 4. EFFECTIVE DATE

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

This revenue procedure applies to all ruling requests, including any pending in the National Office before December 16, 1996. In pending cases, taxpayers may withdraw their ruling request from con

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sideration and obtain a refund of their user fee. If the ruling request is not withdrawn, the ruling will analyze the taxpayer’s plan under the law in effect before the enactment of the SBJPA.

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

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