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Introduction›Part III. Administrative, Procedural, and Miscellaneous

SECTION 1. PURPOSE

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

The purpose of this revenue procedure is to set forth conditions under which a research agreement does not result in private business use under § 141(b) of the Internal Revenue Code of 1986. This revenue procedure also applies to determinations of whether a research agreement causes the test in § 145(a)(2)(B) of the 1986 Code to be met for qualified 501(c)(3) bonds.

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▸Contents — Internal Revenue Bulletin 1997-5
Internal Revenue Bulletin 1997-5

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