bulletin Internal Revenue›Bulletin No. 1997–49 December 8, 1997
ADMINISTRATIVE
Internal Revenue Bulletin 1997-49 · 2026-10-03 edition · updated 2026-10-04 · United States
Notice 97–62, page 8. This notice provides up to a 90-day extension of time to perform any act described in section 7508(a)(1) of the Code for taxpayers located in Grand Forks County, North Dakota, and Polk County, Minnesota, including filing and paying federal income tax.
Notice 97–70, page 9. This notice modifies Notice 97–9, 1997–2 I.R.B. 35, to incorporate the amendment made to adoption credit rules regarding the year(s) in which the credit for certain qualified adoption expenses is allowed.
Notice 97–71, page 9. This notice provides tables which show the amount of an individual’s income that is exempt from a notice of levy used to collect delinquent tax in 1998.
Finding Lists begin on page 15. Announcement of Declaratory Judgement Proceedings Under Section 7428 begins on page 13.
Department of the Treasury Internal Revenue Service
Get a plain-English answer with a citation back to this text.
Ask AI about this code