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SECTION 4. PROCEDURE

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

.01 The following airports will be treated as rural airports for calendar year 1997:

26 CFR 601.102: Classification of taxes col- lected by the Internal Revenue Serv i c e . (Also Part I, §4261.)

Rev. Proc. 97–46

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▸Contents — Internal Revenue Bulletin 1997-42
Internal Revenue Bulletin 1997-42

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