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SECTION 6. EFFECT ON OTHER
Internal Revenue Bulletin 1997-45 · 2026-10-03 edition · updated 2026-10-04 · United States
DOCUMENTS
Rev. Proc. 69–21 is amplified. Rev. Proc. 97–37 is amplified to include this change in the Appendix.
DRAFTING INFORMATION
The principal author of this revenue procedure is Kimberly L. Koch of the Office of Assistant Chief Counsel (Income Tax and Accounting). For further information regarding this revenue procedure, contact Ms. Koch on (202) 622-4950 (not a toll-free call).
26 CFR 601.105: Examination of returns and claims for refund, credit, or abatement; determination of correct tax liability. (Also Part I, § 911, 1.911–1)
Rev. Proc. 97–51
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