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Introduction

SECTION 8. EFFECT ON OTHER

Internal Revenue Bulletin 1997-24 · 2026-10-03 edition · updated 2026-10-04 · United States

DOCUMENTS

Section 6.06 of Rev. Proc. 97–8 is modified by sections 3.03(6) and 6.02 of this revenue procedure, and section 6.02 of Rev. Proc. 87–50 is modified by sections 3 and 4.02 of this revenue procedure.

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▸Contents — Internal Revenue Bulletin 1997-24

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