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Introduction›Part III. Administrative, Procedural, and Miscellaneous

SECTION 7. EFFECTIVE DATE

Internal Revenue Bulletin 1996-53 · 2026-10-03 edition · updated 2026-10-04 · United States

.01 General Rule. Except as provided in sections 6 and 7.02, this revenue procedure applies to tax years beginning in 1997.

.02 Calendar Year Rule. This revenue procedure applies to transactions or events occurring in calendar year 1997 for purposes of section 3.12 (the expatriation tax), section 3.13 (the excise tax

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tion by another in a statutory merger or consolidation, where the resultant entity is regarded as the same taxpayer and the same employer as the absorbed corporation.

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▸Contents — Internal Revenue Bulletin 1996-53
Internal Revenue Bulletin 1996-53

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