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Introduction›Part III. Administrative, Procedural, and Miscellaneous

SECTION 7. APPLICATION PERIODS

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

.01 During the interim period, there will be an initial application period and subsequent application periods.

(1) The initial application period ends on March 14, 1997.

(2) Subsequent application periods will end on each June 30th and December 31st thereafter.

.02 Once a PDS is designated, it does not need to reapply during the interim period unless it desires to receive designation with respect to a new type of delivery service it offers.

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

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