Skip to content
ChatProjectCodes

PART II. TIME FOR AMENDING

SECTION 13. EFFECTIVE DATE

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

This revenue procedure is effective August 18, 1997.

DRAFTING INFORMATION

The principal author of this revenue procedure is James Flannery of the Employee Plans Division. For further information regarding this revenue procedure,

which enunciated the same principles with respect to plans that terminated before the amendment date described in § 1140 of TRA ’86.)

Get a plain-English answer with a citation back to this text.

Ask AI about this code
Export this section
▸Contents — Internal Revenue Bulletin 1997-33
Internal Revenue Bulletin 1997-33

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.