Part III. Administrative, Procedural, and Miscellaneous
Section 8. Test Files
Internal Revenue Bulletin 1997-30 · 2026-10-03 edition · updated 2026-10-04 · United States
Section 9. Filing of Information Re
Julian, Tax Period, Cycle Dates) will expand representations from 2-digit year to 4-digit year: ‘YYYY’.
In compliance with Year 2000 changes, the current bisynchronous electronic filing communications package will be changed in the future.
Please read this publication carefully. Persons or businesses required to file information returns may be subject to penalties for failure to file or include correct information if they do not follow the instructions in this revenue procedure.
Tax Year 1 9 9 7 information returns for Section 1. General submission to Internal Revenue Service Section 8. Test Files Section 2. Electronic Filing Approval (IRS) using any of the following: Section 9. Filing of Information Re- Procedure
1997–30 I R B 14 July 28 1997
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