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Introduction›HIGHLIGHTS OF THIS ISSUE—Continued

SECTION 6. EFFECTIVE DATE

Internal Revenue Bulletin 1996-3 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure applies to requests for rulings received on or after February 1, 1996. A requester of a letter ruling submitted prior to this effective date may also submit its request under this revenue procedure.

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▸Contents — Internal Revenue Bulletin 1996-3
Internal Revenue Bulletin 1996-3

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