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Introduction

INCOME TAX

Internal Revenue Bulletin 1997-18 · 2026-10-03 edition · updated 2026-10-04 · United States

Abusive trusts (Notice 24) 16, 6 Accounting periods; small business cor porations (Notice 20) 10, 52 Adoption assistance (Notice 9) 2, 35 Advance guidance under Section 877

(Notice 19) 10, 40 Alternative minimum tax, change in ac counting method (Notice 13) 6, 13 Automobile inflation adjustment (RP 20)

11, 10 Books and records; electronic storage;

imaging (RP 22) 13, 9 Charitable remainder unitrusts; no rule

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▸Contents — Internal Revenue Bulletin 1997-18

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