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SECTION 1. PURPOSE

Internal Revenue Bulletin 1997-47 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure modifies Rev. Proc. 97–3, 1997–1 I.R.B. 85, (January 6, 1997), which sets forth provisions of the Internal Revenue Code under the jurisdiction of the Associate Chief Counsel (Domestic) and the Associate Chief Counsel (Employee Benefits and Exempt Organizations) relating to matters where the Service will not issue advance rulings or determination letters.

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▸Contents — Internal Revenue Bulletin 1997-47
Internal Revenue Bulletin 1997-47

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