HIGHLIGHTS OF THIS ISSUE—Continued

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

ADMINISTRATIVE—Continued

Announcement 97–10, page 64. Information on new reporting for medical savings accounts, long-term care accounts, and SIMPLE retirement accounts is provided.

Announcement 97–19, page 68. The Service will continue, through December 31, 1997,

its program to respond to requests for fact-of-filing information from firms in the tax professional community with respect to their employees and associates. The tax professional community consists of all firms that prepare tax returns, offer tax advice, or provide tax services. This includes practitioners governed by Treasury Department Circular 230.

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▸Contents — Internal Revenue Bulletin 1997-10

Internal Revenue Bulletin 1997-10

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