SECTION 5. EFFECTIVE DATE

This revenue procedure is effective for amounts paid after September 30, 1997, for transportation beginning after September 30, 1997.

DRAFTING INFORMATION

The principal author of this revenue procedure is Patrick S. Kirwan of the Office of Assistant Chief Counsel (Passthroughs and Special Industries). For further information regarding this revenue procedure contact Mr. Kirwan at 202622-3130 (not a toll-free call).

26 C.F.R. 601.602: Tax forms and instructions. (Also Part I, Sections 3504, 6011, 6061, 6071; 31.3504–1, 31.6011(a)–7, 31.6061–, 301.6061–1, 31.6071(a)–1.)

Rev. Proc. 97–47

Table of Contents SECTION 1. PURPOSE SECTION 2. BACKGROUND A N D CHANGES SECTION 3. SCOPE SECTION 4. DEFINITIONS SECTION 5. A P P L I C ATION FOR THE FORM 941 ELF PROGRAM SECTION 6. A C C E P TANCE IN T H E FORM 941 ELF PROGRAM