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Introduction›Part III. Administrative, Procedural, and Miscellaneous

SECTION 10. EFFECT OF

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

CONSENT . . . . . . . . . . . . . . . . . . . 19 .01 In general . . . . . . . . . . . . . . 19 .02 Retroactive change or

modification . . . . . . . . . . . . . 20

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

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