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Introduction›Part III. Administrative, Procedural, and Miscellaneous

SECTION 7. EFFECTIVE DATE

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

This revenue procedure is effective for pre-submission conference requests submitted to the national office after March 10, 1997 and before December 31, 1997.

DRAFTING INFORMATION

The principal authors of this revenue procedure are Phillip J. Howard of the Office of Assistant Chief Counsel (Passthroughs and Special Industries)

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Income Tax and

Accounting . . . . . . . . (202) 622–4800 Passthroughs and Special

Industries. . . . . . . . . . (202) 622–3000 Corporate. . . . . . . . . . . . (202) 622–7700 Financial Institutions and

Products. . . . . . . . . . . (202) 622–3900 Employee Benefits and Exempt

Organizations . . . . . . (202) 622–6000 International . . . . . . . . . (202) 622–3810 Enforcement Litigation. (202) 622–3400 These telephone numbers are not tollfree calls.

and James L. Atkinson and Robert J. Basso of the Office of Associate Chief Counsel (Domestic). For further information regarding this revenue procedure, contact the office expected to have jurisdiction over the matter to be submitted for technical advice:

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▸Contents — Internal Revenue Bulletin 1997-12
Internal Revenue Bulletin 1997-12

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