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Directory Results for Revenue Procedure 1996-25 - 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 to Revenue Procedure 1996-3 - 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