Introduction›Part III. Administrative, Procedural, and Miscellaneous
SECTION 7. EFFECTIVE DATE
Internal Revenue Bulletin 1997-5 · 2026-10-03 edition · updated 2026-10-04 · United States
This revenue procedure is effective for any management contract entered into, materially modified, or extended (other than pursuant to a renewal option) on or after May 16, 1997. In addition, an issuer may apply this revenue procedure to any management contract entered into prior to May 16, 1997.
DRAFTING INFORMATION
The principal author of this revenue procedure is Loretta J. Finger of the Office of Assistant Chief Counsel (Financial Institutions and Products). For further information regarding this revenue procedure contact Loretta J. Finger on (202) 622–3980 (not a toll-free call).
26 CFR 601.601: Rules and regulations. (Also Part I, §§ 103, 141, 145; 1.141–3, 1.145–2.)
Rev. Proc. 97–14
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