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Introduction›Part III. Administrative, Procedural, and Miscellaneous

SECTION 5. EFFECT ON OTHER

Internal Revenue Bulletin 1997-4 · 2026-10-03 edition · updated 2026-10-04 · United States

REVENUE PROCEDURES

Rev. Proc. 95–21 is amplified, in part, and modified, in part.

DRAFTING INFORMATION

The principal author of this revenue procedure is Charles Barrett of the Exempt Organizations Division of the Office of the Assistant Commissioner (Employee Plans and Exempt Organizations). For further information regard

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▸Contents — Internal Revenue Bulletin 1997-4

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