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

SECTION 7. PREPAID

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

SUBSCRIPTION INCOME (§ 455). . 38

.01 Prepaid subscription income . . 38

(1) Description of change and scope . . . . . . . . . . . . . . . . . . . . 38 (2) Manner of making the change . . . . . . . . . . . . . . . . . . . 38 .02 Reserved . . . . . . . . . . . . . . . . . 38

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▸Contents — Internal Revenue Bulletin 1997-33

Internal Revenue Bulletin 1997-33

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