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Introduction›Part III. Administrative, Procedural, and Miscellaneous

SECTION 1. PURPOSE

Internal Revenue Bulletin 1997-17 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure amplifies Rev. Proc. 97–3, 1997–1 I.R.B. 85, which

sets forth areas of the Internal Revenue Code under the jurisdiction of the Associate Chief Counsel (Domestic) in which the Internal Revenue Service will not issue advance rulings or determination letters.

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▸Contents — Internal Revenue Bulletin 1997-17
Internal Revenue Bulletin 1997-17

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