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

SECTION 13. EFFECTIVE DATE. . . 27

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

.01 In general. . . . . . . . . . . . . . . . . 27 .02 Transition rules . . . . . . . . . . . . 27

(1) Previously filed applications . . . . . . . . . . . . . . . 27 (2) New applications . . . . . . . . 27 .03 Timing of incurring liabilities for

payroll taxes . . . . . . . . . . . . . . 28

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▸Contents — Internal Revenue Bulletin 1997-33

Internal Revenue Bulletin 1997-33

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