Skip to content
ChatProjectCodes

Introduction›Part III. Administrative, Procedural, and Miscellaneous

SECTION 3. SCOPE

Internal Revenue Bulletin 1997-12 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure applies to matters that are subject to a request for technical advice under the procedures of Rev. Proc. 97–2. A request for a presubmission conference should be made only after the district or appeals office determines that it likely will seek technical advice and the parties agree that a pre-submission conference should be requested.

Get a plain-English answer with a citation back to this text.

Ask AI about this code
Export this section
▸Contents — Internal Revenue Bulletin 1997-12
Internal Revenue Bulletin 1997-12

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.