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Introduction›Part III. Administrative, Procedural, and Miscellaneous

SECTION 4. SCOPE

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

This revenue procedure applies when, under a research agreement, a sponsor uses property financed with proceeds of an issue of state or local bonds subject to § 141 or § 145(a)(2)(B) of the 1986 Code.

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

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