SECTION 5. EFFECT ON OTHER

REVENUE PROCEDURES

Rev. Proc. 97–3 is amplified.

DRAFTING INFORMATION

The principal author of this revenue procedure is Mary Beth Collins of the Office of the Assistant Chief Counsel (Passthroughs and Special Industries). For further information regarding this revenue procedure, contact Mary Beth Collins at (202) 622–3070 (not a tollfree number).

26 CFR 601.602: Tax forms and instructions.

Rev. Proc. 97–25

NOTE: This revenue procedure may be used to prepare Form 8851, Summary of Medical Savings Accounts, for submission to Internal Revenue Service (IRS) using any of the following:

Magnetic Tape Tape Cartridge 5 1/4-inch Diskette 3 1/2-inch Diskette Asynchronous Electronic Filing

Contents

Part B. Magnetic Media Specifications