Introduction›Part III. Administrative, Procedural, and Miscellaneous
SECTION 5. EFFECTIVE DATE
Internal Revenue Bulletin 1997-11 · 2026-10-03 edition · updated 2026-10-04 · United States
This revenue procedure is effective for automobiles (other than leased automobiles) that are first placed in service during calendar year 1997, to leased
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automobiles that are first leased during calendar year 1997, and to employerprovided automobiles first made available to employees for personal use in calendar year 1997.
DRAFTING INFORMATION
The principal author of this revenue procedure is Bernard P. Harvey of the Office of the Assistant Chief Counsel (Passthroughs and Special Industries). For further information regarding the depreciation limitations and lessee inclusion amounts in this revenue procedure, contact Mr. Harvey at (202) 622–3110; for further information regarding the maximum automobile value for applying the vehicle cents-per-mile valuation rule, contact Ms. Janine Cook of the Office of the Associate Chief Counsel (Employee Benefits and Exempt Organizations) at (202) 622–6040 (not toll-free calls).
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