Introduction›Part III. Administrative, Procedural, and Miscellaneous
SECTION 9. DEFINITIONS
Internal Revenue Bulletin 1997-10 · 2026-10-03 edition · updated 2026-10-04 · United States
Except as otherwise provided in this revenue procedure, the following terms have the meaning given to them by Rev. Proc. 92–20:
Under examination (See section 3.02 of Rev. Proc. 92–20);
Year of change (See section 3.03 of Rev. Proc. 92–20); and
Filed (See section 3.04 of Rev. Proc. 92–20).
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