bulletin Internal Revenue›Rev. Proc. 96-63, 1996–2 C.B. 420, is
SECTION 9. EFFECT ON OTHER
Internal Revenue Bulletin 1997-52 · 2026-10-03 edition · updated 2026-10-04 · United States
DOCUMENTS
Rev. Proc. 96–64 is hereby superseded for per diem allowances paid to an employee on or after January 1, 1998, with
respect to lodging, meal, and incidental expenses or with respect to meal and incidental expenses paid or incurred for travel while away from home on or after January 1, 1998, and, for purposes of computing the amount allowable as a deduction, for meal and incidental expenses paid or incurred by an employee or self-employed individual for travel while away from home on or after January 1, 1998.
DRAFTING INFORMATION
The principal author of this revenue procedure is Edwin B. Cleverdon of the Office of Assistant Chief Counsel (Income Tax and Accounting). For further information regarding this revenue procedure, contact Mr. Cleverdon on (202) 622-4920 (not a toll-free call).
26 CFR 601.602: Tax forms and instructions. (Also Part I, sections 6012, 6061; 1.6012–5, 1.6061–1)
Rev. Proc. 97–60
CONTENTS
SECTION 1 PURPOSE SECTION 2 BACKGROUND AND CHANGES SECTION 3 ELECTRONIC FILING PARTICIPANTS—DEFINITIONS SECTION 4 ACCEPTANCE IN THE FORM 1040 ELECTRONIC FILING PROGRAM SECTION 5 RESPONSIBILITIES OF AN ELECTRONIC FILER SECTION 6 PENALTIES SECTION 7 FORM 8453, U.S. INDIVIDUAL INCOME TAX DECLARATION FOR ELECTRONIC FILING SECTION 8 INFORMATION AN ELECTRONIC FILER MUST PROVIDE TO THE TAXPAYER SECTION 9 DIRECT DEPOSIT OF REFUNDS SECTION 10 REFUND ANTICIPA TION LOANS SECTION 11 BALANCE DUE RE TURNS SECTION 12 ADVERTISING STAN
December 29, 1997 38 1997–52 I.R.B.
DARDS FOR ELECTRONIC FILERS AND FINANCIAL INSTITUTIONS SECTION 13 MONITORING AND
SUSPENSION OF AN ELECTRONIC FILER SECTION 14 ADMINISTRATIVE REVIEW PROCESS FOR DENIAL OF PARTICIPATION IN THE FORM 1040 ELECTRONIC FILING PROGRAM SECTION 15 ADMINISTRATIVE REVIEW PROCESS FOR SUSPENSION FROM THE FORM 1040 ELECTRONIC FILING PROGRAM SECTION 16 VITA AND TCE SPONSORED ELECTRONIC FILING SECTION 17 EMPLOYER SPONSORED ELECTRONIC FILING SECTION 18 EFFECT ON OTHER DOCUMENTS SECTION 19 EFFECTIVE DATE SECTION 20 INTERNAL REVENUE SERVICE OFFICE CONTACT SECTION 21 PAPERWORK REDUCTION ACT
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