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Introduction›Part III. Administrative, Procedural, and Miscellaneous

SECTION 1. PURPOSE . . . . . . . . 11

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

.01 In general . . . . . . . . . . . . . . . 11 .02 Voluntary compliance . . . . . . 11 .03 Significant changes . . . . . . . . 11

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▸Contents — Internal Revenue Bulletin 1997-21

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