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Introduction›Part III. Administrative, Procedural, and Miscellaneous

SEC. 5. EFFECT ON OTHER

Internal Revenue Bulletin 1996-53 · 2026-10-03 edition · updated 2026-10-04 · United States

REVENUE PROCEDURES

This revenue procedure declares Rev. Proc. 57–41, 1957–2 C.B. 1119 and Rev. Proc. 80–6, 1980–1 C.B. 586 obsolete. Rev. Proc. 57–41 is obsolete because it required taxpayers to use a revision of Form 656 that is not currently published or processed by the Service. Rev. Proc. 80–6 is obsolete because the delegations and procedural matters described therein have been superseded, i.e., delegations of authority are now set forth in Delegation Order No. 11 (Rev. 24) and IRM Handbook 1229; all other procedural matters described therein are now set forth in Delegation Order No. 11 (Rev. 24), IRM Handbook 1229, IRM 57(10)0 through 57(10)(23).4, IRM 8(13)20 through 8(13)70, and CCDM (34)510 through (34)560.

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