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

SECTION 8. EFFECTIVE DATE

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

This revenue procedure is effective on August 18, 1997.

DRAFTING INFORMATION

This revenue procedure was drafted in the Office of Assistant Chief Counsel (Income Tax & Accounting). For further information regarding this revenue procedure, contact Robert A. Testoff on (202) 622-4800 (not a toll free call).

26 CFR 601.204: Changes in accounting periods and in methods of accounting.

(Also Part I, §§ 446, 472; 1.446–1, 1.472–1.)

Rev. Proc. 97–36

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▸Contents — Internal Revenue Bulletin 1997-33

Internal Revenue Bulletin 1997-33

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