Bulletin No. 1997–16 April 21, 1997
Internal Revenue Bulletin 1997-16 · 2026-10-03 edition · updated 2026-10-04 · United States
EXEMPT ORGANIZATIONS
Announcement 97–39, page 27. A list is given of organizations now classified as private foundations.
ADMINISTRATIVE
Rev. Proc. 97–24, page 10. General rules and specifications for private printing of Forms W–2 and W–3. Specifications are set forth for the private printing of paper substitutes for tax year 1997 Form W–2, Wage and Tax Statement, and Form W–3, Transmittal of Wage and Tax Statements. Rev. Procs. 96–24 and 96–24A superseded.
Announcement 97–40, page 28. T.D. 8699, 1997–6 I.R.B. 4, pertaining to the credit for employer FICA taxes paid with respect to certain tips received by employees of food or beverage establishments, is corrected.
Announcement 97–41, page 28. T.D. 8677, 1996–30 I.R.B. 7, relating to the deductions and losses of members of a consolidated group; the carryover and carryback of losses to consolidated and separate return years; and the built-in deduction rules, is corrected.
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