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

SECTION 9. APPLICABILITY OF REV.

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

PROC. 97–37

The definitions in Rev. Proc. 97–37 apply for purposes of this revenue proce

dure, except to the extent provided otherwise in this revenue procedure.

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▸Contents — Internal Revenue Bulletin 1997-33
Internal Revenue Bulletin 1997-33

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