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Introduction

SECTION 1. PURPOSE

Internal Revenue Bulletin 1997-23 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure informs those who participate in the 1997 Magnetic Media/Electronic Filing Program for Form 1040NR, U.S. Nonresident Alien Income Tax Return (‘‘1040NR Program’’), of their obligations to the Internal Revenue Service, taxpayers, and other participants. This revenue procedure updates Rev. Proc. 96–35, 1996–1 C.B. 721.

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▸Contents — Internal Revenue Bulletin 1997-23
Internal Revenue Bulletin 1997-23

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