Internal Revenue Bulletins  

1996 Revenue Procedures

A " Revenue Procedure" is an official statement of a procedure that affects the rights or duties of taxpayers or other members of the public under the Internal Revenue Code, related statutes, tax treaties, and regulations that should be a matter of public knowledge. They are issued only by the National Office and published in the Internal Revenue Bulletin for the information and guidance of taxpayers, Service personnel, and others concerned.

For more information about revenue procedures see Revenue Procedure 89-14, or, the Guide to Understanding the Differences Among Official IRS Documents.

Revenue Procedures are in the Adobe Acrobat PDF format. Internal Revenue Bulletin Summary pages are in HTML format.

Revenue Procedures Bulletin Date of IRB
Rev. Proc. 96-64(PDF, 81K) IRB #1996-53(HTML) Dec. 30, 1996
Per diem allowances. This procedure provides optional rules for deeming substantiated the amount for certain reimbursed traveling expenses of an employee as well as for determining the amount of deductible meals while traveling away from home. Rev. Proc. 96-28 superseded.
Rev. Proc. 96-63(PDF, 62K) IRB #1996-53(HTML) Dec. 30, 1996
1997 Optional standard mileage rates. This procedure announces 31.5 cents as the optional rate for deducting or accounting for expenses for business use of an automobile, and 10 cents as the optional rate for deducting or accounting for use of an automobile as a medical or moving expense for 1997. It provides rules for substantiating the deductible expenses of using an automobile for business, moving, medical, or charitable purposes. Rev. Proc. 95-54 superseded.
Rev. Proc. 96-62(PDF, 64K) IRB #1996-53(HTML) Dec. 30, 1996
1997 Online filing program; Form 1040. Participants in the 1997 Online Filing Program for the Form 1040 series are informed of their obligations to the Service, taxpayers, and other participants.
Rev. Proc. 96-61(PDF, 82K) IRB #1996-53(HTML) Dec. 30, 1996
1997 Electronic filing program; Form 1040. Participants in the 1997 Electronic Filing Program for the Form 1040 series are informed of their obligations to the Service, taxpayers, and other participants.
Rev. Proc. 96-60(PDF, 29K) IRB #1996-53(HTML) Dec. 30, 1996
Modification of Rev. Proc. 84-77. This procedure explains the standards and alternate procedures to be used in preparing employment tax forms when a predecessor-successor employer relationship exists. Rev. Proc. 84-77 modified and superseded.
Rev. Proc. 96-59(PDF, 52K) IRB #1996-53(HTML) Dec. 30, 1996
1997 cost-of-living adjustments. The Service provides 1997 cost-of-living adjustment factors and their applications to the tax rate tables for individuals and for estates and trusts, the standard deduction amounts, the personal exemption, and several other items that use the adjustment method provided for the tax rate tables.
Rev. Proc. 96-58(PDF, 24K) IRB #1996-53(HTML) Dec. 30, 1996
Penalties; substantial understatement. Guidance is provided concerning when information shown on a return in accordance with the applicable forms and instructions will be adequate disclosure for purposes of reducing an understatement of income tax under section 6662(d) of the Code.
Rev. Proc. 96-57(PDF, 24K) IRB #1996-53(HTML) Dec. 30, 1996
Automatic extensions for Forms W-2. Automatic extensions of time to file Forms W-2 with the Social Security Administration and to furnish Forms W-2 to employees will be granted to "Qualified Employers."
Rev. Proc. 96-56(PDF, 15K) IRB #1996-51(HTML) Dec. 16, 1996
Section 457 "No Rule" revenue procedure. This procedure provides that the Office of Associate Chief Counsel (Employee Benefits and Exempt Organizations) will not issue advance ruling letters on the tax effect of the provisions of the Small Business Job Protection Act (P. L. 104-188), affecting plans described in section 457 of the Code. Rev. Proc. 96-3 amplified.
Rev. Proc. 96-55(PDF, 25K) IRB #1996-50(HTML) Dec. 9, 1996
Model amendment; Rev. Rul. 94-76. This procedure provides a model amendment for certain sponsors of profit-sharing and stock bonus plans to amend their plans to reflect the requirements of Rev. Rul. 94-76. An extension to June 30, 1997, is given for affected plans to make the necessary amendment.
Rev. Proc. 96-54(PDF, 18K) IRB #1996-50(HTML) Dec. 9, 1996
Sample paragraphs to be used to satisfy governing instrument requirements contained in sections 20.2056A-2(d)(1)(i) and (d)(1)(ii) of the Estate Tax Regulations. The Service will recognize a trust as meeting the requirements of sections 20.2056A2(d)(1)(i) and (d)(1)(ii) if the trust instrument contains language that is the same in all material respects as the paragraphs provided in this revenue procedure.
Rev. Proc. 96-53(PDF, 84K) IRB #1996-49(HTML) Dec. 2, 1996
This procedure informs taxpayers how to secure an advance pricing agreement covering transfer pricing methodologies for international transactions from the Office of Associate Chief Counsel (International). Rev. Proc. 91-22 superseded. Modified by Notice 98-65, 1998-52 I.R.B. 1
Rev. Proc. 96-52(PDF, 38K) IRB #1996-48(HTML) Nov. 25, 1996
This procedure describes the application procedures for becoming an acceptance agent for purposes of facilitating the issuance of certain taxpayer identifying numbers, and the requisite agreement that an acceptance agent must execute with the Internal Revenue Service.
Rev. Proc. 96-51(PDF, 15K) IRB #1996-47(HTML) Nov. 18, 1996
Low-income housing tax credit. This procedure publishes the amounts of unused housing credit carryovers allocated to qualified states under section 42(h)(3)(D) of the Code for calendar year 1996 in addition to those published in Rev. Proc. 96-46, 1996-38 I.R.B. 144. This procedure also publishes the total amounts of unused housing credit carryovers allocated to qualified states under section 42(h)(3)(D) for calendar year 1996. Rev. Proc. 96-46 supplemented.
Rev. Proc. 96-50(PDF, 16K) IRB #1996-47(HTML) Nov. 18, 1996
Tax-sheltered annuities; correction program; extension. The TVC program, whereby certain plans within the meaning of section 403(b) of the Code may voluntarily correct certain operational defects in section 403(b) tax-sheltered annuities and receive a "correction statement" from the National Office, is extended.
Rev. Proc. 96-49(PDF, 18K) IRB #1996-43(HTML) Oct. 21, 1996
Retirement plans; section 414(u); model amendments. This procedure describes how certain plan sponsors may adopt model amendments to amend their plans to comply with the requirements of the Uniformed Services Employment and Reemployment Rights Act of 1994, P. L. 103-353, and section 414(u) of the Code, which was added by section 1704(n) of the Small Business Job Protection Act of 1996, P. L. 104-188.
Rev. Proc. 96-48(PDF, 703K) IRB #1996-39(HTML) Sept. 23, 1996
Substitute printed, computer-prepared, and computer generated tax forms and schedules. Requirements are set forth for privately designed and printed federal tax return forms and the conditions under which the Service will accept computer-prepared and computer-generated tax forms and schedules. Rev. Procs. 95-16 and 95-46 are superseded.
Rev. Proc. 96-47(PDF, 17K) IRB #1996-39(HTML) Sept. 23, 1996
Regulated investment companies; preferential dividends. Conditions are described under which distributions made to shareholders of a regulated investment company may vary and, nevertheless, be considered as dividends for purposes of computing the dividends paid deduction.
Rev. Proc. 96-46(PDF, 14K) IRB #1996-38(HTML) Sept. 16, 1996
Low-income Housing Tax Credit. This procedure publishes the amounts of unused housing credit carryovers allocated to qualified states under section 42(h)(3)(D) of the Code for calendar year 1996.
Rev. Proc. 96-45(PDF, 17K) IRB #1996-35(HTML) Aug. 26, 1996
Insurance companies; discounting estimated salvage recoverable. The salvage discount factors are set forth for the 1996 accident year. These factors will be used for computing estimated salvage recoverable under section 832 of the Code.
Rev. Proc. 96-44(PDF, 25K) IRB #1996-35(HTML) Aug. 26, 1996
Insurance companies; loss reserves; discounting unpaid losses. The loss payment patterns and discount factors are set forth for the 1996 accident year. These factors will be used for computing discounted unpaid losses under section 846 of the Code.
Rev. Proc. 96-43(PDF, 15K) IRB #1996-35(HTML) Aug. 26, 1996
Section 355 "No Rule." This procedure amplifies the "No Rule"�� Rev. Proc.�� 96-3,�� 1996-1� I.R.B.� 82, to include certain transactions under section 355 of the Code.
Rev. Proc. 96-42(PDF, 118K) IRB #1996-32(HTML) Aug. 5, 1996
Requirements are set forth for reproducing paper substitutes for Forms 1096, 1098, 1099 series, 5498, and W-2G, and for furnishing substitute statements to form recipients. Rev. Proc. 89-42 superseded.
Rev. Proc. 96-41(PDF, 36K) IRB #1996-32(HTML) Aug. 5, 1996
Tax-exempt bonds; arbitrage. If an issuer of state or local bonds used the proceeds of those bonds to pay more than fair market value for non-purpose investments deposited into an advance refunding escrow, procedures are provided for an issuer to request a closing agreement pursuant to which the purchase of those investments alone will not cause sections 103(b)(2) and 148 of the Code to apply to those bonds.
Rev. Proc. 96-40(PDF, 18K) IRB #1996-32(HTML) Aug. 5, 1996
Exempt organizations holding group exemption letters should file the annual reports required to maintain a group exemption letter at the Ogden Service Center. Rev. Proc. 80-27 modified.
Rev. Proc. 96-39(PDF, 14K) IRB #1996-33(HTML) Aug. 12, 1996
Section 355 No Rule. This procedure amplifies the "No Rule" Rev. Proc. 96-3, 1996-1 I.R.B. 82, to include certain transactions under section 355 of the Code.
Rev. Proc. 96-38(PDF, 19K) IRB #1996-53(HTML) Dec. 30, 1996
This procedure provides guidance to taxpayers who wish to submit offers in compromise on photocopies or computer-generated copies that are verbatim duplicates of the official Form 656, Offer in Compromise, published bye the Service.
Rev. Proc. 96-37(PDF, 13K) IRB #1996-29(HTML) July 15, 1996
Qualified mortgage bonds; mortgage credit certificates; national median gross income. Guidance is provided concerning the use of the national and area median gross income figures by issuers of qualified mortgage bonds and mortgage credit certificates in determining the housing cost/income ratio described in section 143(f)(5) of the Code. Rev. Proc. 95-32 is obsolete except as provided in section 5.02 of this revenue procedure.
Rev. Proc. 96-36(PDF, 364K) IRB #1996-27(HTML) July 1, 1996
Electronic filing; magnetic media; 1996 form specifications. Specifications are set forth for the magnetic or electronic filing of 1996 Forms 1098, 1099, 5498, and W-2G. The forms may be filed with the Service using 1/2 inch magnetic tape; IBM 3480/3490 or AS400 compatible tape cartridges; 8 mm tape cartridges (pilot program) or 5 1/4, 3 1/2-inch diskettes. Rev. Procs. 95-29 and 95-29A superseded.
Rev. Proc. 96-35(PDF, 48K) IRB #1996-25(HTML) June 17, 1996
Magnetic/Electronic Media Filing Program; Form 1040NR. Participants in the 1996 Magnetic/Electronic Media Program for Form 1040NR, U.S. Nonresident Alien Income Tax Return, are informed of their obligations to the Service and other participants.
Rev. Proc. 96-34(PDF, 5K) IRB #1996-26(HTML) June 24, 1996
This procedure provides that the Service will not rule on the results of a state-created plan or arrangement that enables participants to pay for the cost of a post secondary education for themselves or a designated beneficiary. Rev. Proc. 96-3 amplified.
Rev. Proc. 96-33(PDF, 14K) IRB #1996-22(HTML) May 28, 1996
Section 911(d)(4) waiver Rev. Proc. Guidance is provided to individuals who fail to meet the eligibility requirements of section 911(d)(1) of the Code because adverse conditions in the foreign country preclude the individual from meeting those requirements. A current list of countries and the dates those countries are subject to the section 911(d)(4) waiver is provided.
Rev. Proc. 96-32(PDF, 28K) IRB #1996-20(HTML) May 13, 1996
Low-income housing guidelines. Guidance on qualification for tax-exemption under section 501(c)(3) is provided for organizations that provide low-income housing. The guidance includes a safe-harbor procedure to determine qualification.
Rev. Proc. 96-31(PDF, 30K) IRB #1996-20(HTML) May 13, 1996
Changes in computing depreciation or amortization. An automatic consent procedure is provided for taxpayers changing their method of accounting for depreciation or amortization for property for which less than the allowable depreciation or amortization is claimed. Rev. Proc. 92-20 modified.
Rev. Proc. 96-30(PDF, 119K) IRB #1996-19(HTML) May 6, 1996
Section 355 checklist questionnaire. This procedure sets forth in a checklist questionnaire the information that must be included in a request for rulings under section 355.
Rev. Proc. 96-29(PDF, 21K) IRB #1996-16(HTML) April 15, 1996
VCR and Walk-in CAP compliance programs; eligibility. This procedure describes changes to the eligibility requirements for the Voluntary Compliance Resolution Program and the Walk-in Closing Agreement Program. Rev. Proc. 94-16 and Rev. Proc. 94-62 modified.
Rev. Proc. 96-28(PDF, 72K) IRB #1996-14(HTML) April 1, 1996
Per diem allowances. This procedure provides rules under which the amount of ordinary and necessary business expenses of an employee for lodging, meals, and/or incidental expenses incurred while away from home will be deemed substantiated when a payer provides a reimbursement or other expense allowance to pay for such expenses. It also provides an optional method for employees and self-employed individuals to use in computing the deductible costs of business meal and incidental expenses paid or incurred while traveling away from home. Rev. Proc. 94-77 is superseded.
Rev. Proc. 96-27(PDF, 12K) IRB #1996-11(HTML) March 11, 1996
Low-income housing tax credit. Resident populations of the various states for determining the 1996 calendar year (1) state housing credit ceiling under section 42(h) of the Code, and (2) private activity bond volume cap under section 146 are reproduced.
Rev. Proc. 96-26(PDF, 13K) IRB #1996-8(HTML) Feb. 20, 1996
Backup withholding; substitute Form W-9. The requirements for payers that want to use a substitute Form W-9, Request for Taxpayer Identification Number and Certification, are clarified.
Rev. Proc. 96-25(PDF, 51K) IRB #1996-8(HTML) Feb. 20, 1996
Automobile owners and lessees. This procedure provides owners and lessees of passenger automobiles with tables detailing the limitations on depreciation deductions for automobiles first placed in service during calendar year 1996 and the amounts to be included in income for automobiles first leased during calendar year 1996.
Rev. Proc. 96-24(PDF, 109K) IRB #1996-24(HTML) June 10, 1996
General rules and specifications for private printing of Forms W-2 and W-3. Specifications are set forth for the private printing of paper substitutes for tax year 1995 Form W-2, Wage and Tax Statement, and Form W-3, Transmittal of Wage and Tax Statements. Rev. Prov. 95-20 superseded.
Rev. Proc. 96-24A(PDF, 4K) IRB #1996-15(HTML) April 8, 1996
General rules and specifications for private printing of Forms W-2 and W-3. Specifications are set forth for the private printing of paper substitutes for tax year 1996 Form W-2, Wage and Tax Statement, and Form W-3, Transmittal of Wage and Tax Statements. Rev. Proc. 96-24 modified and amplified. Superseded by Rev. Proc. 97-24, 1997-16 I.R.B. 10.
Rev. Proc. 96-23(PDF, 17K) IRB #1996-5(HTML) Jan. 29, 1996
Domestic asset/liability and investment yield percentages. This procedure provides the domestic asset/liability percentages and domestic investment yield percentages for taxable years beginning after December 31, 1994, for foreign companies doing insurance business in the U.S. The percentages are necessary for computation of the minimum effectively connected income under section 842(b) for foreign companies conducting insurance business for taxable years beginning after December 31, 1994.
Rev. Proc. 96-22(PDF, 10K) IRB #1996-5(HTML) Jan. 29, 1996
Areas in which advance rulings will not be issued (Associate Chief Counsel (Domestic)). The No-Rule provision with respect to "Combining Transactions" presently in section 5.15 of Rev. Proc. 96-3, 1996-1 I.R.B. 82, is moved from section 5 (Areas Under Extensive Study) to section 3 (Areas In Which Rulings or Determination Letters Will Not Be Issued). Rev. Proc. 96-3 amplified and modified. See Notice 96-6 this Bulletin, regarding the closing of the study project.
Rev. Proc. 96-21(PDF, 19K) IRB #1996-4(HTML) Jan. 22, 1996
Making the single-entity election. This procedure describes the manner and time for consolidated groups to make the retroactive single-entity election under section 1.1221-2(g)(5)(i) of the Income Tax Regulations for purposes of the definition of a hedging transaction. See T.D. 8653.
Rev. Proc. 96-20(PDF, 54K) IRB #1996-4(HTML) Jan. 22, 1996
Online Service Electronic Filing Program; Form 1040. Participants in the 1996 Online Filing Program for the Form 1040 series are informed of their obligations to the Service and other participants. Rev. Proc. 95-13 superseded.
Rev. Proc. 96-19(PDF, 51K) IRB #1996-4(HTML) Jan. 22, 1996
Electronic filing; Form 941. This procedure provides requirements under which a taxpayer, or a reporting agent preparing Form 941, Employer's Quarterly Federal Tax Return, for groups of taxpayers, can furnish the required information electronically through the Electronic Filing Program for Form 941.
Rev. Proc. 96-18(PDF, 48K) IRB #1996-4(HTML) Jan. 22, 1996
Magnetic tape reporting; Forms 940, 941, and 945. This procedure provides requirements under which a reporting agent can furnish information required by the following forms by magnetic tape: Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return; Form 941, Employer's Quarterly Federal Tax Return; and Form 945, Annual Return of Withheld Federal Income Tax. Rev. Procs. 93-46, 94-18, and 94-59 superseded.
Rev. Proc. 96-17(PDF, 32K) IRB #1996-4(HTML) Jan. 22, 1996
Reporting agents; Form 8655. This procedure provides instructions for preparing and submitting Form 8655, Reporting Agent Authorization for Magnetic Tape and Electronic Filers. Rev. Procs. 89-19 superseded; Rev. Procs. 94-59, 94-18, 93-46, and 89-48 superseded in part.
Rev. Proc. 96-16(PDF, 27K) IRB #1996-3(HTML) Jan. 16, 1996
Letter rulings; tax-exempt obligations. Revised procedures are provided for obtaining a letter ruling under sections 103,141-150,1394, and 7871(c) of the Code. Rev. Procs. 88-32 and 88-33 obsoleted.
Rev. Proc. 96-15(PDF, 58K) IRB #1996-3(HTML) Jan. 16, 1996
Advance valuation of art. Donors of art appraised at $50,000 or more and executors or administrators of estates including art appraised at $50,000 or more may request that the Service issue a statement of value for the art. � Rev. Proc. 66-49 modified.
Rev. Proc. 96-14(PDF, 8K) IRB #1996-3(HTML) Jan. 16, 1996
Obtaining relief. This procedure prescribes additional conditions associated with obtaining relief otherwise available under Rev. Proc. 65-17, 1965-1 C.B. 833. Rev. Rul. 82-80 and Rev. Proc. 65-17 modified; Rev. Proc. 91-24 superseded.
Rev. Proc. 96-13(PDF, 60K) IRB #1996-3(HTML) Jan. 16, 1996
Updated competent authority procedure. This procedure sets forth the procedures concerning requests by taxpayers for assistance of the U.S. competent authority under the provisions of an income, estate or gift tax treaty to which the United States is a party. Rev. Procs. 91-23 and 91-26 superseded; Rev. Proc. 91-22 amplified; Rev. Rul. 72-437 modified; Rev. Rul. 92-75 clarified.
Rev. Proc. 96-12(PDF, 13K) IRB #1996-3(HTML) Jan. 16, 1996
Life insurance partnerships. The Service will not rule on certain issues raised in connection with the transfer of a life insurance policy to an unincorporated organization. Rev. Proc. 96-3 amplified.
Rev. Proc. 96-11(PDF, 258K) IRB #1996-2(HTML) Jan. 8, 1996
Electronic filing; magnetic media; 1995 Form 1042S specifications. Specifications are set forth for the magnetic or electronic filing of 1995 From 1042-S. The form may be filed with the Service using 1/2 inch magnetic tape; IBM 3480/3490 or AS400 compatible tape cartridges; or 51 1/4 3 1/2-inch diskettes. Rev. Proc. 93-16 superseded.
Rev. Proc. 96-10(PDF, 16K) IRB #1996-2(HTML) Jan. 8, 1996
Information returns, organizations not required to file. This procedure lists a class of organizations, affiliated with a church or convention or association of churches, and exempt from federal income tax under section 501(c)(3) of the Internal Revenue Code, that is not required to file an annual information return Form 990, Return of Organizations Exempt from Income Tax.
Rev. Proc. 96-9(PDF, 23K) IRB #1996-2(HTML) Jan. 8, 1996
Early referral of unagreed issues from examination to appeals. This procedure describes the method by which a taxpayer requests early referral of one or more unagreed issues from Examination to Appeals.
Rev. Proc. 96-8A(PDF, 4K) IRB #1996-9(HTML) Feb. 26, 1996
User fees. Corrections are made to Rev. Proc. 96-8 1996-1 I.R.B. 187, concerning user fees.
Rev. Proc. 96-8(PDF, 71K) IRB #1996-1(HTML) Jan. 2, 1996
User fees. Corrections are made to Rev. Proc. 96-8 1996-1 I.R.B. 187, concerning user fees.
Rev. Proc. 96-7(PDF, 23K) IRB #1996-1(HTML) Jan. 2, 1996
User fees for employee plans and exempt organizations. Up-to-date guidance for complying with the user fee program of the Service as it pertains to requests for letter rulings, determination letters, etc., on matters under the jurisdiction of the Assistant Commissioner (Employee Plans and Exempt Organizations) is provided Rev. Proc. 95-8 superseded.
Rev. Proc. 96-6(PDF, 131K) IRB #1996-1(HTML) Jan. 2, 1996
Employee plans determination letters. Revised procedures are provided for issuing determination letters on the qualified status of employee plans under sections 401(a), 403(a), 409, and 4975 of the Code. Rev. Proc. 95-6 superseded.
Rev. Proc. 96-5(PDF, 84K) IRB #1996-1(HTML) Jan. 2, 1996
Technical advice. Revised procedures are provided for furnishing technical advice to key district directors and chiefs, appeals offices, by the Assistant Commissioner (Employee Plans and Exempt Organizations) regarding issues in the employee plans areas (including actuarial matters) and exempt organizations areas. Rev. Proc. 95-5 superseded.
Rev. Proc. 96-4(PDF, 139K) IRB #1996-1(HTML) Jan. 2, 1996
Rulings and determination letters; issuance procedures. Revised procedures are provided for furnishing ruling letters, information letters, etc., on matters relating to sections of the Code under the jurisdiction of the Assistant Commissioner (Employee Plans and Exempt Organizations). Rev. Proc. 95-4 superseded.
Rev. Proc. 96-3(PDF, 77K) IRB #1996-1(HTML) Jan. 2, 1996
Areas in which advance rulings will not be issued; Associate Chief Counsel (Domestic), Associate Chief Counsel (Employee Benefits and Exempt Organizations). This procedure provides a revised list of those provisions of the Code under the jurisdiction of the Associate Chief Counsel (Domestic) and the Associate Chief Counsel (Employee Benefits and Exempt Organizations) relating to matters where the Service will not issue advance rulings or determination letters. Rev. Procs. 95-3 and 95-50 superseded.
Rev. Proc. 96-2(PDF, 84K) IRB #1996-1(HTML) Jan. 2, 1996
Technical advice to the district directors and chiefs, appeals offices, from the Associate Chief Counsel (Domestic), Associate Chief Counsel (Employee Benefits and Exempt Organizations), Associate Chief Counsel (Enforcement Litigation), and Associate Chief Counsel (International). Revised procedures are provided for furnishing technical advice to the district directors and chiefs, appeals offices, in areas under the jurisdiction of the Associate Chief Counsel (Domestic), the Associate Chief Counsel (Employee Benefits and Exempt Organizations), the Associate Chief Counsel (Enforcement Litigation), and the Associate Chief Counsel (International). Taxpayers' rights when technical advice has been requested also are provided. Rev. Proc. 95-2 superseded.
Rev. Proc. 96-1(PDF, 208K) IRB #1996-1(HTML) Jan. 2, 1996
Letter rulings, determination letters, and information letters issued by the Associate Chief Counsel (Domestic), Associate Chief Counsel (Employee Benefits and Exempt Organizations), Associate Chief Counsel (Enforcement Litigation), and Associate Chief Counsel (International). Revised procedures are provided for issuing letter rulings, determination letters, and information letters on specific issues under the jurisdiction of the Associate Chief Counsel (Domestic), the Associate Chief Counsel (Employee Benefits and Exempt Organizations), the Associate Chief Counsel (Enforcement Litigation), and the Associate Chief Counsel (International). Rev. Proc. 95-1 superseded. Rev. Procs. 9122. 92-20. and 92-735 modified.

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