Skip to content
ChatProjectCodes

HIGHLIGHTS OF THIS ISSUE

Internal Revenue Bulletin 1997-23 · 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.

INCOME TAX

Rev. Rul. 97–25, page 4. Low-income housing credit; satisfactory bond; ‘‘bond factor’’ amounts for the period April through June 1997. This ruling announces the monthly bond factor amounts to be used by taxpayers who dispose of qualified low-income buildings or interests therein during the period April through June 1997.

T.D. 8719, page 4. REG–209837–96, page 8. REG–105299–97, page 8. Temporary and proposed regulations under section 446 of the Code relate to the procedure for requesting a change in accounting method and to the standards for granting an extension of time to request a change in accounting method.

EXEMPT ORGANIZATIONS

Announcement 97–56, page 17. A list is given of organizations now classified as private foundations.

Finding Lists begin on page 22. Announcement of Disbarments and Suspensions begins on page 19.

Get a plain-English answer with a citation back to this text.

Ask AI about this code
Export this section
▸Contents — Internal Revenue Bulletin 1997-23
Internal Revenue Bulletin 1997-23

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.