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Directory Results for Revenue Procedure 1996-48 - Substitute printed, computer-prepared, and computer generated tax s and schedules.. Requirements are set forth for privately designed and printed federal tax return forms and the conditions under which the to Revenue Procedure 1996-49 - Retirement plans; section 414(u); model amendments.. This procedure describes how certain plan sponsors may adopt model amendments to amend their plans to comply with the requirements of the Unied Services