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Directory Results for Revenue Procedure 1996-41 - 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 nonpurpose investments deposited into an advance refunding escrow, to Revenue Procedure 1996-42 - Requirements for reproducing paper substitutes for s 1096 1098 1099 series 5498 and W-2G For furnishing substitute statements to form recipients Rev Proc 89-42 superseded