SECTION 22. EFFECT ON OTHER

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

DOCUMENTS

.01 Rev. Proc. 96–9 is amplified, clarified, modified, and superseded.

1997–42 I R B 25 October 20 1997

.02 Section 6.05 of Rev. Proc. 96–17, 1996–1 C.B. 633, is modified to provide the same relief as set forth in section 5.05 of this revenue procedure (regarding an Agent not having to replace a previously submitted Authorization under certain circumstances).

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▸Contents — Internal Revenue Bulletin 1997-42

Internal Revenue Bulletin 1997-42

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