bulletin Internal Revenue›Bulletin No. 1997–47 November 24, 1997
ADMINISTRATIVE
Internal Revenue Bulletin 1997-47 · 2026-10-03 edition · updated 2026-10-04 · United States
Rev. Proc. 97–53, page 10. Delete section 355 No Rule. This procedure modifies the “No Rule” revenue procedure, Rev. Proc. 97–3, 1997–1 I.R.B. 85, by deleting section 5.17. The provision concerns certain transactions under section 355(a)(1) of the Code.
Announcement 97–111, page 15. This announcement describes the method by which taxpayers can enter a new IRS process designed to settle IRS-related disputes that are connected with Bankruptcy Court proceedings in order to reduce Bankruptcy Court litigation.
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