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Introduction

INCOME TAX—Continued

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

Forms W–2 and W–3; general rules and

specifications for private printing (RP 24) 16, 10 Form 8851; electronic and magnetic media filing specifications (RP 25) 17, 8 Fringe benefits aircraft valuation for

long-term rates for January 1997 (RR 1) 2, 10 ; February 1997 (RR 7) 5, 14 ; March 1997 (RR 10) 10, 31 ; April 1997 (RR 17) 14, 5 Penalties:

mula (RR 14) 11, 5 Insurance companies:

Interest rate tables (RR 2) 2, 8 Premium stabilization reserves (RR 5)

4, 5 Interest:

Investment:

Federal short-term, mid-term, and

on CRT abuses (RP 23) 17, 7 Credits against tax:

Low-income housing credit:

Building’s credit period beginning

Underpayment and overpayment rates for April 1997 (RR 12) 11, 5 Inventories:

LIFO, price indexes, department stores, November 1996 (RR 6) 4, 4 ; December 1996 (RR 8) 7, 4 ; January 1997 (RR 15) 12, 42 ; February 1997 (RR 18) 15, 4 Low-income housing tax credit (Notice

  1. 8, 23 Major disaster areas (RR 11) 10, 5 Medical and dental expenses (RR 9) 9,

4 Obsolete revenue rulings and revenue

procedures under TD 8697 (Notice 1) 2, 22 Photocopy fee increase (RP 11) 6, 13 Pilot pre-submission conference proce

after 1995 (RR 4) 3, 6 Satisfactory bond, bond factor amounts for January, February, and March 1997 (RR 16) 13, 4 Depreciation:

Retail motor fuels outlets (RP 10) 2,

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▸Contents — Internal Revenue Bulletin 1997-18

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