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Introduction›Part III. Administrative, Procedural, and Miscellaneous

Section 5. EFFECTS ON OTHER

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

REVENUE PROCEDURES

Rev. Proc. 96–3 is amplified.

DRAFTING INFORMATION

The principal author of this revenue procedure is Cheryl Press of the Office of the Associate Chief Counsel (Employee Benefits and Exempt Organizations). For further information regarding this revenue procedure, contact Cheryl Press at (202) 622–6030 (not a toll-free number).

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▸Contents — Internal Revenue Bulletin 1996-51

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