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Introduction›Part III. Administrative, Procedural, and Miscellaneous

SECTION 6. EFFECT ON OTHER

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

DOCUMENTS

Rev. Proc. 97–2, 1997–1 I.R.B. 64, is amplified to permit pre-submission conferences in the circumstances and under the conditions specified in this revenue procedure.

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▸Contents — Internal Revenue Bulletin 1997-12

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