Bulletin No. 1997–6 February 10, 1997

REG–209672–93, page 15. Proposed regulations under section 45B of the Code, relating to the credit for employer FICA taxes paid with respect to certain tips received by employees of food or beverage establishments, are withdrawn.

EXCISE TAX

T.D. 8693, page 9. REG–247678–96, page 17. Temporary and proposed regulations under section 4082 of the Code relate to the application of the diesel fuel excise tax to fuel used in Alaska.

ADMINISTRATIVE

Rev. Proc. 97–11, page 13. Photocopy fee increase. Effective May 1, 1997, the fee for a copy of a tax return or other related document will increase from $14 to $23. The next revision of Form 4506 will reflect the $23 charge. Rev. Procs. 66–3 and 87–21 modified. Rev. Proc. 94–52 revoked.

Notice 97–13, page 13. Change in accounting method; alternative minimum tax. Taxpayers are informed that the Service intends to provide approval for farmers to change their method of accounting for income from certain deferred payment sales contracts for purposes of computing their alternative minimum tax.