Bulletin No. 1997–26 June 30, 1997
Internal Revenue Bulletin 1997-26 · 2026-10-03 edition · updated 2026-10-04 · United States
zations described in section 170(c)(2) of the Code, is corrected.
EMPLOYMENT TAX
T.D. 8721, page 4. Final regulations under section 3406 of the Code relate to the establishment of Taxpayer Identification Number (TIN) matching programs and remove the temporary regulations pertaining to the establishment of the TIN matching program.
ADMINISTRATIVE
Rev. Proc. 97–31, page 6. TIN matching; backup withholding. Procedures are provided under which federal agencies may submit the payee name and taxpayer identification number combinations. The Service will inform the agency whether the names and TINs match the information in the Service’s database for this program.
Announcement 97–64, page 9. This announcement clarifies the 1997 Form W–2 instructions for reporting employer-provided adoption benefits.
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