SECTION 4. EFFECTIVE DATE

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

This revenue procedure is effective on November 10, 1997, the date it is made available to the public.

DRAFTING INFORMATION

The principal author of this revenue procedure is Dean P. Lekos of the Office of Assistant Chief Counsel (Corporate). For further information regarding this revenue procedure, contact Mr. Lekos on (202) 622-7550 (not a toll-free call).

November 24, 1997 10 1997–47 I.R.B.

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▸Contents — Internal Revenue Bulletin 1997-47

Internal Revenue Bulletin 1997-47

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