Rev. Proc. 92-63, 1992-2 C.B. 421 is

Internal Revenue Bulletin 1997-45 · 2026-10-03 edition · updated 2026-10-04 · United States

obsoleted.

DRAFTING INFORMATION

The principal author of this revenue procedure is Leslie B. van der Wal of the Office of Associate Chief Counsel (International). For further information regarding this revenue procedure contact Ms. van der Wal on (202) 622-3840 (not a toll-free call).

November 10, 1997 10 1997–45 I.R.B.

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▸Contents — Internal Revenue Bulletin 1997-45

Internal Revenue Bulletin 1997-45

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