Introduction›Part III. Administrative, Procedural, and Miscellaneous
SECTION 8. DRAFTING
Internal Revenue Bulletin 1996-53 · 2026-10-03 edition · updated 2026-10-04 · United States
INFORMATION
The principal author of this revenue procedure is John Moran of the Office of Assistant Chief Counsel (Income Tax and Accounting). For further information regarding this revenue procedure, contact Mr. Moran on (202) 622–4940 (not a toll-free call).
The economist responsible for development of the factors set forth in this revenue procedure is David Ludlum of the Research Division of the Internal Revenue Service. For further information regarding these factors, contact Mr. Ludlum on (202) 874–0026 (not a tollfree call).
26 CFR 601.602: Forms and instructions. (Also Part I, §§ 6011, 6051, 6071; 31.6011(a)–4, 31.6051–1, 31.6071(a)–1.
Rev. Proc. 96–60
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