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Introduction›Part III. Administrative, Procedural, and Miscellaneous

Section 5. Effect on Other Revenue

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

Procedures

Effective May 1, 1997, Rev. Proc. 66–3 as modified by Rev. Proc. 87–21 is further modified; Rev. Proc. 87–21 is modified; and Rev. Proc. 94–52 is revoked.

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

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