bulletin Internal Revenue›Bulletin No. 1997–34 August 25, 1997
ADMINISTRATIVE
Internal Revenue Bulletin 1997-34 · 2026-10-03 edition · updated 2026-10-04 · United States
Notice 97–46, page 10. T.D. 8145, 1987–2 C.B. 47, relating to the allocation of interest expense among a taxpayer’s expenditures, is corrected.
Rev. Proc. 97–32A, page 10. Reproduction of forms: Forms 1096, 1098, 1099 series, 5498, and W–2G. This addendum to Rev. Proc. 97–32, 1997–27 I.R.B. 9, allows for the location of the policyholder’s name and address, and the location of the insured’s name and address to be reversed on Copy C, Form 1099–LTC. Rev. Proc. 97–32 modified and amplified.
Announcement 97–80, page 12. An updated edition of Publication 1544, Reporting Cash Payments of over $10,000 (revised August 1997), is now available.
Announcement 97–82, page 12. T.D. 8718, 1997–22 I.R.B. 4, relating to arbitrage and related restrictions applicable to tax-exempt bonds issued by state and local governments, is corrected.
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