bulletin Internal Revenue›Rev. Rul. 96-63, 1996-2 C.B. 83, is

SEC. 5. EFFECTIVE DATE

Internal Revenue Bulletin 1997-52 · 2026-10-03 edition · updated 2026-10-04 · United States

.01 This revenue procedure applies to any return filed on 1997 tax forms for a taxable year beginning in 1997, and to any return filed on 1997 tax forms in 1998 for short taxable years beginning in 1998.

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▸Contents — Internal Revenue Bulletin 1997-52

Internal Revenue Bulletin 1997-52

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