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Directory Results for Revenue Procedure 1996-34 - Service will not rule on state plan enabling payment for the cost of a post secondary education. This procedure provides that the Service will not rule on the results of a state-created plan or arrangement that to Revenue Procedure 1996-35 - Magnetic/Electronic Media Filing Program; 1040NR.. Form 1040NR. Participants in the 1996 Magnetic/Electronic Media Program for Form 1040NR, U.S. Nonresident Alien Income Tax Return, are informed of their