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bulletin Internal Revenue›Rev. Proc. 97-35

SECTION 4. SCOPE

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

This revenue procedure applies to a taxpayer that wants to change to or adopt a method of accounting for package design costs. A change in method of accounting for package design costs made pursuant to this revenue procedure does not affect the taxpayer’s method of accounting for intangible property other than package designs described in section 2 of this revenue procedure.

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

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