SECTION 3. SCOPE

This revenue procedure lists, based on information supplied by the Office of A i rline Information at the Department of Transportation, airports that will be treated as rural airports for calendar year 1997. A subsequent revenue procedure will provide a similar list of rural airports for calendar year 1998. For calendar year 1997, the list in this revenue procedure may be relied upon unless and until modified or superseded by a subsequent revenue procedure. In addition, any airport not listed in this revenue procedure is, nevertheless, a rural airport if it meets the requirements of § 4261(e)(1)(B) set forth above.