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Introduction

SECTION 7. EFFECTIVE DATE

Internal Revenue Bulletin 1996-8 · 2026-10-03 edition · updated 2026-10-04 · United States

Except for section 5, the provisions of this revenue procedure apply to substitute Forms W–9 completed by payees after December 31, 1996. The provisions of section 5.02 of this revenue procedure apply to violations occurring after March 31, 1995, the effective date of 31 U.S.C. § 333.

DRAFTING INFORMATION

The principal author of this revenue procedure is Renay France of the Office of Assistant Chief Counsel (Income Tax and Accounting). For further information regarding this revenue procedure, contact Renay France on (202) 622-4910 (not a toll-free call).

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▸Contents — Internal Revenue Bulletin 1996-8
Internal Revenue Bulletin 1996-8

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