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Introduction

Part III. Administrative, Procedural, and Miscellaneous

Internal Revenue Bulletin 1997-6 · 2026-10-03 edition · updated 2026-10-04 · United States

changes) prior to January 28, 1997, specifically citing as an issue under consideration the farmer’s method of accounting for income from sales of farm products under deferred payment sales contracts for AMT purposes. In addition, the guidance will not apply if the farmer’s method of accounting for such income for AMT purposes is an issue under consideration by an appeals office or a federal court.

DRAFTING INFORMATION: The principal author of this notice is William A. Jackson of the Office of Assistant Chief Counsel (Income Tax and Accounting). For further information regarding this notice, contact Jonathan Strum at (202) 622–4960 (not a toll-free call).

Rev. Proc. 97–11

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▸Contents — Internal Revenue Bulletin 1997-6
Internal Revenue Bulletin 1997-6

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