bulletin Internal Revenue›Rev. Proc. 90-63, 1990-2 C.B. 664, is

SECTION 10. REVIEW BY NATIONAL

Internal Revenue Bulletin 1997-33 · 2026-10-03 edition · updated 2026-10-04 · United States

OFFICE. . . . . . . . . . . . . . . . . . . . . . . . 26

.01 In general. . . . . . . . . . . . . . . . . 26 .02 Incomplete application—21 day

rule. . . . . . . . . . . . . . . . . . . . . . 26 .03 Conference in the national

office . . . . . . . . . . . . . . . . . . . . 27 .04 National office determination . 27

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▸Contents — Internal Revenue Bulletin 1997-33

Internal Revenue Bulletin 1997-33

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