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bulletin Internal Revenue›Bulletin No. 1997–42 October 20, 1997

ADMINISTRATIVE

Internal Revenue Bulletin 1997-42 · 2026-10-03 edition · updated 2026-10-04 · United States

Rev. Proc. 97–47, page 00. This procedure sets forth the requirements of the Form 941 Electronic Filing (ELF) Program under which a taxpayer that is a Reporting Agent may electronically file Form 941, Employer’s Quarterly Federal Tax Return.

Finding Lists begin on page 00. Announcement of Disbarments and Suspensions begins on page 00.

Department of the Tr e a s u r y Internal Revenue Service

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▸Contents — Internal Revenue Bulletin 1997-42

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