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

SECTION 8. EFFECT OF

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

CONSENT . . . . . . . . . . . . . . . . . . . . . 26

.01 In general. . . . . . . . . . . . . . . . . 26 .02 Retroactive change or modifica

tion. . . . . . . . . . . . . . . . . . . . . . 26

August 18, 1997 18 1997–33 I.R.B.

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▸Contents — Internal Revenue Bulletin 1997-33

Internal Revenue Bulletin 1997-33

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