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Introduction›Part III. Administrative, Procedural, and Miscellaneous

SECTION 5. REQUEST FOR

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

COMMENTS

The Service is interested in comments regarding the use of pre-submission conferences and how these procedures may be improved. A signed original and two copies of all comments should be submitted by either mailing them to:

Internal Revenue Service Attn: CC:DOM:CORP:R Room 5228 P.O. Box 7604 Ben Franklin Station Washington, DC 20044 or hand delivering them between the hours of 8:00 a.m. and 5:00 p.m. to:

Courier’s Desk Internal Revenue Service Attn: CC:DOM:CORP:R Room 5228 1111 Constitution Avenue, NW Washington, DC Alternatively, comments may be submitted electronically via the Service’s Internet site at ‘‘http://www.irs.ustreas. gov/prod/tax_regs/comments.html’’. All comments will be available for public inspection and copying.

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▸Contents — Internal Revenue Bulletin 1997-12

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