Section 3. Individual Income Tax Returns›3.22.3 Individual Income Tax Returns

Section 78 Form 8997 Initial and Annual Statement of Qualified Opportunity Fund (QOF)…

Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States

Refer to IRM 3.12.2, Individual Master File Error Resolution General Instructions, Section 78, for screen display, invalid conditions, and correction procedures.

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▸Contents — Internal Revenue Manual Part 3. Submission Processing

Internal Revenue Manual Part 3. Submission Processing

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