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PART II. SAMPLE LANGUAGE

SECTION 3. SCOPE

Internal Revenue Bulletin 1997-2 · 2026-10-03 edition · updated 2026-10-04 · United States

.01 Except as otherwise provided in section 3.02 of this revenue procedure, this revenue procedure applies to § 1250 property that: (1) qualifies as a retail motor fuels outlet as described in

26 CFR 601.204: Changes in accounting periods and in methods of accounting. (Also Part I, §§ 56, 168, 446, 481; 1.446–1.)

Rev. Proc. 97–10

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▸Contents — Internal Revenue Bulletin 1997-2
Internal Revenue Bulletin 1997-2

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