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I N C O M E TA X —C o n t i n u e d
Internal Revenue Bulletin 1997-44 · 2026-10-03 edition · updated 2026-10-04 · United States
26 CFR 1.411(d)–4, amended; permitted elimination of preretirement optional forms benefit (REG–107644–97) 3 2 , 24 26 CFR 1.465–27, added; qualified nonrecourse financing under section 465(b)(6) (REG–105160–97) 37, 22 26 CFR 1.894–1(d), added; guidance regarding claims for certain income tax convention (REG–104893–97) 29, 13 26 CFR 301.6104(e)–0, –1, –2, –3, added; tax-exempt org a n i z a t i o n s, public disclosure requirements, guidance availability and hearing (REG–246250–96) 42, 30 Punitive damages for personal injuries
(CtD 2061) 31, 5 Qualified state tuition programs (Notice
May 1997 (RR 28) 28, 4; J u n e 1997 (RR 32) 33, 4 ; July 1997 (RR 37) 37, 15; August 1997 (RR 43) 42, 8 Late S corporation elections (RP 40) 33,
50 Low-income housing:
Bond factor amounts, July–September
1997 (RR 34) 34, 4 Tax credit (RP 42) 33, 57 M a rginal production rates for 1997 (No tice 38) 27, 8 Mark-to-market accounting method for
- 38, 20 Regulations:
dealers in securities (RR 39) 39, 4 Methods of accounting:
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