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Directory Results for Revenue Procedure 1996-1 - Letter rulings, determination letters, and ination letters. Issued by the Associate Chief Counsel (Domestic), Associate Chief Counsel (Employee Benefits and Exempt Organizations), Associate Chief Counsel to Revenue Procedure 1996-15 - 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