Introduction›Part III. Administrative, Procedural, and Miscellaneous
Section 1. Purpose
Internal Revenue Bulletin 1997-6 · 2026-10-03 edition · updated 2026-10-04 · United States
The purpose of this revenue procedure is to increase the charge imposed for each request for a copy of a tax return or other related document (other than Employee Plans and Exempt Organization returns and related documents). In so doing, it further modifies Rev. Proc. 66–3, 1966–1 C.B. 601.
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