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Introduction›Part III. Administrative, Procedural, and Miscellaneous

SEC. 5. EFFECTIVE DATE

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

.01 This revenue procedure applies to any return filed on 1996 tax forms for a taxable year beginning in 1996, and to any return filed on 1996 tax forms in 1997 for short taxable years beginning in 1997.

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▸Contents — Internal Revenue Bulletin 1996-53
Internal Revenue Bulletin 1996-53

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