Introduction›Part III. Administrative, Procedural, and Miscellaneous
SECTION 13. EFFECTIVE DATE
Internal Revenue Bulletin 1997-1 · 2026-10-03 edition · updated 2026-10-04 · United States
This revenue procedure is effective for requests for letter rulings submitted during the two-year period from month, day, year to month, day, year .
DRAFTING INFORMATION
The principal author of this revenue procedure is Merrill D. Feldstein of the Office of Assistant Chief Counsel (Income Tax & Accounting). For further information regarding this revenue procedure, contact Ms. Feldstein on (202) 622–4950 (not a toll-free call).
26 CFR 601.201: Rulings and determination let- ters.
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