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Introduction

INCOME TAX—Continued

Internal Revenue Bulletin 1997-5 · 2026-10-03 edition · updated 2026-10-04 · United States

Regulations—Continued

26 CFR 1.6695–1(b), amended; 1.6695–1T, removed; 301.6061–1, revised; 301.6061–1T, removed; returns, statements, or other documents, signing methods (TD 8689) 3, 9 26 CFR 301.6103(n)–1, amended; return information disclosure; property or services for tax administration purposes, Justice Department (TD 8695) 4, 5 Rulings:

Areas in which advance rulings will

not be issued: Associate Chief Counsel (Domes

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▸Contents — Internal Revenue Bulletin 1997-5

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