Bulletin No. 1997–23 June 9, 1997
Internal Revenue Bulletin 1997-23 · 2026-10-03 edition · updated 2026-10-04 · United States
GENERATION-SKIPPING TRANSFER TAX
T.D. 8720, page 6. Final regulations under section 2652 of the Code relate to the generation-skipping transfer (GST) tax regulations under Chapter 13 of the Code.
ADMINISTRATIVE
Rev. Proc. 97–28, page 9. Tax forms and instructions. General procedures are provided to inform those who participate in the Magnetic Media/Electronic Filing Program for Form 1040NR, U.S. Nonresident Alien Income Tax Return, of their obligations to the Internal Revenue Service, taxpayers, and other participants.
Announcement 97–57, page 18. The 1997 Information Reporting Program Seminars will be held in August and September. The schedule of cities, dates, and contact telephone numbers is shown.
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