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Internal Revenue Bulletin 1997-48 · 2026-10-03 edition · updated 2026-10-04 · United States

26 CFR 301.6334–1, 301.6601–1, 301.6651–1, 1.6013–2(b)(1), amended; 301.6656–3, added; 301.7122–1(e), revised; 301.7430–0, –1, –2, –4, –5, amended; 301.7430–6, revised; miscellaneous sections affected by TBOR 2 and PRWORA1996 (TD 8725) 37, 16

Section 911(d)(4) waiver (RP 51) 45, 9 Tax forms and instructions:

tem (EFTPS); electronic remittance system for federal tax deposits and payments (RP 33) 30, 10 Taxpayer Browsing Protection Act (PL

Electronic Federal Tax Payment Sys

105–35) 43, 13 Treatment of Hong Kong and China

(Notice 40) 28, 6 Work Opportunity and Welfare-to-Work

tax credits (Notice 54) 41, 7 Year 2000 costs; computer software (RP

  1. 45, 8

December 1, 1997 32 1997–48 I.R.B.

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▸Contents — Internal Revenue Bulletin 1997-48

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