Introduction›Part III. Administrative, Procedural, and Miscellaneous
SEC. 4. EFFECTIVE DATE
Internal Revenue Bulletin 1997-5 · 2026-10-03 edition · updated 2026-10-04 · United States
This revenue procedure is effective for taxable years beginning after December 31, 1995.
DRAFTING INFORMATION
The principal author of this revenue procedure is Ginny Chung of the Office of the Associate Chief Counsel (International). For further information regarding this revenue procedure, please contact Ms. Chung at (202) 622–3870 (not a toll-free call), or write to the Internal Revenue Service, Office of the Associate Chief Counsel (International), 1111 Constitution Avenue, N.W., Washington, D.C. 20224, Attention: CC:INTL:Br.5, Room 4562.
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