SECTION 7. EFFECT ON OTHER
Internal Revenue Bulletin 1997-2 · 2026-10-03 edition · updated 2026-10-04 · United States
DOCUMENTS
Rev. Proc. 92–20, 1992–1 C.B. 685, is modified.
DRAFTING INFORMATION
the Internal Revenue Service with re- The principal author of this revenue spect to an examination of the taxpay- procedure is Mark Pitzer of the Office er’s federal income tax return for any of Assistant Chief Counsel taxable year; or (Passthroughs and Special Industries).
(c) before a federal court. For further information regarding this
revenue procedure, contact Mark Pitzer ** Insert the date of publication of this revenue procedure. at (202) 622–3110 (not a toll-free call).
(c) before a federal court.
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