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PART II. INTERESTED PARTY NOTICE AND COMMENT

SECTION 19. WHAT ARE THE

Internal Revenue Bulletin 1997-1 · 2026-10-03 edition · updated 2026-10-04 · United States

GENERAL RULES FOR NOTICE TO INTERESTED PARTIES?

p. 177 .01 Notice to interested parties

.02 Time when notice must be given

.03 Content of notice

.04 Procedures for making information available to interested parties

.05 Information to be available to interested parties

.06 Special rules if there are less than 26 participants

.07 Information described in § 6104(a)(1)(D) should not be included

.08 Availability of additional information to interested parties

.09 Availability of notice to interested parties

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▸Contents — Internal Revenue Bulletin 1997-1
Internal Revenue Bulletin 1997-1

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