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Introduction

SECTION 1. PURPOSE

Internal Revenue Bulletin 1997-25 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure allows a taxpayer to make a general asset account election under § 168(i)(4) of the Internal Revenue Code for certain property that was placed in service in taxable years ending before October 11, 1994. The election set forth in this revenue procedure is available only for a taxable year ending in 1996 or 1997 (the year of change).

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▸Contents — Internal Revenue Bulletin 1997-25
Internal Revenue Bulletin 1997-25

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