Introduction›Part III. Administrative, Procedural, and Miscellaneous

SECTION 14. EFFECT ON

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

OTHER DOCUMENTS . . . . . . . . 20 .01 Rev. Proc. 92–20 . . . . . . . . . 20 .02 Rev. Proc. 93–48 (notional

principal contracts) . . . . . . . 20 .03 Notice 89–15 (long-term

contracts) . . . . . . . . . . . . . . . 20

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▸Contents — Internal Revenue Bulletin 1997-21

Internal Revenue Bulletin 1997-21

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