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Introduction›Part III. Administrative, Procedural, and Miscellaneous

SECTION 11. EFFECTIVE DATE

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

This revenue procedure is effective only for accounting method changes by a bank for which the 1997 tax year is the year of change.

DRAFTING INFORMATION

The principal authors of this revenue procedure are Laura Howell of the Office of Assistant Chief Counsel (Passthroughs and Special Industries) and Nicholas Bogos of the Office of Assistant Chief Counsel (Financial Institutions and Products). For further information regarding this revenue procedure, contact Ms. Howell at (202) 622–3060 or Mr. Bogos at (202) 622–3920 (not toll-free calls).

26 CFR 301.7502–1: Timely mailing treated as timely filing.

Rev. Proc. 97–19

CONTENTS

SECTION 1—PURPOSE

SECTION 2—BACKGROUND

SECTION 3—SCOPE

SECTION 4—CRITERIA FOR DESIGNATION

SECTION 5—CONTENT OF APPLICATION

SECTION 6—APPLICATION ADDRESSES

SECTION 7—APPLICATION PERIODS

SECTION 8—NOTIFICATION OF DESIGNATION

SECTION 9—ADMINISTRATIVE REVIEW AND APPEAL PROCESS FOR DENIAL OF DESIGNATION

SECTION 10—SPECIAL RULES

SECTION 11—ADVERTISING STANDARDS FOR DESIGNATED DELIVERY SERVICES

SECTION 12—MONITORING OF DESIGNATED DELIVERY SERVICES AND REVOCATION PROCEDURES

SECTION 13—EFFECTIVE DATE

SECTION 14—PAPERWORK REDUCTION ACT

SECTION 15—DRAFTING INFORMATION

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▸Contents — Internal Revenue Bulletin 1997-10
Internal Revenue Bulletin 1997-10

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