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Introduction›Part III. Administrative, Procedural, and Miscellaneous

SECTION 6. EFFECTIVE DATE

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

This revenue procedure is effective January 1, 1997.

DRAFTING INFORMATION

The principal author of this revenue procedure is Jean M. Casey of the Office of the Associate Chief Counsel (Employee Benefits and Exempt Organizations). For further information regarding this revenue procedure, contact Ms. Casey on (202) 622–6040 (not a tollfree call).

26 CFR 601.105: Examination of returns and claims for refund, credit or abatement; determina- tion of correct tax liability. (Also Part I, § 6662.)

Rev. Proc. 96–58

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

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