SECTION 14. EFFECT ON OTHER
Internal Revenue Bulletin 2026-4 · 2026-10-03 edition · updated 2026-10-04 · United States
REVENUE PROCEDURES
.01 Rev. Proc. 80-27 (as modified by Rev. Proc. 96-40) is modified and superseded.
.02 Section 2.02(1) of Rev. Proc. 2026-5 is modified to cite this revenue procedure in lieu of Rev. Proc. 80-27.
.03 Rev. Proc. 2026-5 is modified by deleting all provisions referring to the IRS not accepting requests for group exemption letters, including section 3.02(11) of Rev. Proc. 2026-5, and any internal references to section 3.02(11) of Rev. Proc. 2026-5
Get a plain-English answer with a citation back to this text.
Ask AI about this code