PART III. PROCESSING DETERMINATION LETTER REQUESTS
SECTION 5. EFFECT ON OTHER
Internal Revenue Bulletin 1997-1 · 2026-10-03 edition · updated 2026-10-04 · United States
REVENUE PROCEDURES
Rev. Proc. 96–7 is superseded.
DRAFTING INFORMATION
The principal author of this revenue procedure is Gerard Traficanti of the Office of Associate Chief Counsel (International). For further information about this revenue procedure, please contact Mr. Traficanti at (202) 874–5740 (not a toll-free number).
26 CFR 601.201: Rulings and determination let- ters.
Rev. Proc. 97–8
TABLE OF CONTENTS
Get a plain-English answer with a citation back to this text.
Ask AI about this code