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Introduction

INCOME TAX

Internal Revenue Bulletin 1997-14 · 2026-10-03 edition · updated 2026-10-04 · United States

Accounting periods; small business cor porations (Notice 20) 10, 52 Adoption assistance (Notice 9) 2, 35

Federal short-term, mid-term, and

long-term rates for January 1997 (RR 1) 2, 10 ; February 1997 (RR 7) 5, 14 ; March 1997 (RR 10) 10, 31

26 CFR 1.41–0, amended; 1.41–4, revised; research activities increase, credit, hearing (REG–209494–90) 8, 24 26 CFR 1.167(a)–3, amended; 1.167(a)–14, 1.197–0, 1.197–2, added; amortization of intangible property (REG–209709–94) 13, 12 26 CFR 1.337(d)–4, added; certain asset transfers to tax-exempt entity (REG–209121–89) 11, 15 26 CFR 1.338(b)–2, –3, added; intangibles under sections 1060 and 338 (REG–252665–96) 12, 46 26 CFR 1.354–1, 1.355–1, 1.356–3, amended; reorganizations, receipt of securities (REG–249819–96) 7, 50 26 CFR 1.368–1, amended; shareholder interest continuity requirement for corporate reorganizations (REG–252231–96) 7, 52 26 CFR 1.368–1, –2, amended; continuity of interest and business requirements (REG–252233–96) 9, 19 26 CFR 1.468A–2, –3, amended; nuclear decommissioning reserve funds; revised schedules of ruling amounts (REG–209828–96) 6, 15 26 CFR 1.704–3, 1.1245–1, amended; depreciation allocations, recapture among partners in a partnership (REG–209762–95) 3, 12 26 CFR 1.801–4, amended; life insurance reserves, recomputation hearing (REG–246018–96) 8, 30

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▸Contents — Internal Revenue Bulletin 1997-14
Internal Revenue Bulletin 1997-14

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