General rules and specifications for private printing of substitute forms. This procedure provides requirements for reproducing paper substitutes and for furnishing substitute recipient statements for Forms 1096, 1098, 1099, 5498, W-2G, and 1042-S. It will be reproduced as the next revision of Publication 1179. Rev. Proc. 2007-15 superseded.

The Service is establishing a procedure for temporary relief from certain requirements of section 42 of the Code for owners of low-income housing buildings and housing credit agencies in major disaster areas declared by the President. Rev. Proc. 95-28 superseded.