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Introduction›HIGHLIGHTS OF THIS ISSUE—Continued

SECTION 1. PURPOSE

Internal Revenue Bulletin 1996-5 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure amplifies and modifies Rev. Proc. 96–3, 1996–1 I.R.B. 82, which sets forth areas of the Internal Revenue Code under the jurisdiction of the Associate Chief Counsel (Domestic) and the Associate Chief Counsel (Employee Benefits and Ex

empt Organizations) relating to issues on which the Internal Revenue Service will not issue advance letter rulings or determination letters.

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▸Contents — Internal Revenue Bulletin 1996-5
Internal Revenue Bulletin 1996-5

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