CHAPTER TWENTY-SIX

Exemption Recognition and Notice Processes

§ 26.1 RECOGNITION APPLICATION PROCEDURE

*p. 796, second paragraph, third line. Delete of exemption.

*p. 796, note 8, first line. Delete 2015-9, 2015-2 I.R.B. 249 and substitute 2016-5, 2016-1 I.R.B. 188.

*p. 796, note 8, fourth line. Delete 2015-6, 2015-1 C.B. 194 and substitute Rev. Proc. 2016-6, 2016-1 I.R.B. 200.

*p. 796, note 8, lines 9 and 10. Delete 2015-8, 2015-1 I.R.B. 235 and substitute 2016-8, 2016-1 I.R.B. 243.

*p. 796, note 10, third line. Delete 2015-9, 2015-2 I.R.B. 249 and substitute 2016-5, 2016-1 I.R.B. 188.

*p. 797, note 11. Delete 2015-9, 2015-2 I.R.B. 249 and substitute 2016-5, 2016-1 I.R.B. 188.

*p. 797, note 12. Delete 2015-2, 2015-1 I.R.B. 105 and substitute 2016-2, 2016-1 I.R.B. 102.

*p. 797, note 13. Delete 2015-9, 2015-2 I.R.B. 249 and substitute 2016-5, 2016-1 I.R.B. 188.

*p. 797, note 14, second line. Insert parenthesis following Three.

*p. 797, note 14, third line. Delete or and insert , or (r) (see § 7.6(b)) before the period.

*p. 797, first complete paragraph, third line. Insert often ...

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