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Internal Revenue Bulletin 1997-21 · 2026-10-03 edition · updated 2026-10-04 · United States

These synopses are intended only as aids to the reader in identifying the subject matter covered. They may not be relied upon as authoritative interpretations.

EXEMPT ORGANIZATIONS

Announcement 97–53, page 22. A list is given of organizations now classified as private foundations.

EMPLOYMENT TAX

Page 4. Railroad retirement; rate determination; quarterly. The Railroad Retirement Board has determined that the rate of tax imposed by Code section 3221 shall be 35 cents for the quarter beginning April 1, 1997.

Announcement 97–52, page 22. Extension of test of employment tax early referral procedures for appeals. This announcement describes the method by which a taxpayer requests early referral of one or more unagreed employment tax issues from the District to Appeals.

ADMINISTRATIVE

Notice 97–31, page 5. Qualified long-term care. Interim guidance is provided

Finding Lists begin on page 25.

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▸Contents — Internal Revenue Bulletin 1997-21
Internal Revenue Bulletin 1997-21

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