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SECTION 5. OTHER APPLICABLE
Internal Revenue Bulletin 1997-46 · 2026-10-03 edition · updated 2026-10-04 · United States
LAW
Any deduction within the scope of this revenue procedure must conform to other
November 17, 1997 18 1997–46 I.R.B.
specific applicable requirements of law, such as the requirement to substantiate deducted expenses. See §§ 170(f)(8), 1.170A–13, 274(d), and 1.274–5T. Also, limits on the deductibility of expenses incurred for lobbying purposes may apply in certain situations. See §§ 162(e),
1.162–20, 1.162–28, 1.162–29, 170(f)(6), 1.170A–1(j)(11), 170(f)(9), and 1.170A– 1(j)(6).
DRAFTING INFORMATION
The principal author of this revenue procedure is Catherine A. Prohofsky of
the Office of Assistant Chief Counsel (Income Tax and Accounting). For further information regarding this revenue procedure, contact Ms. Prohofsky at 202-6224930 (not a toll-free call).
1997–46 I.R.B. 19 November 17, 1997
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