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

SECTION 4. EFFECTIVE DATE

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

.01 General Rule . Except as provided in section 4.02, this revenue procedure applies to tax years beginning in 1998.

.02 Calendar Year Rule . This revenue procedure applies to transactions or events occurring in calendar year 1998 for purposes of section 3.12 (the expatriation tax), section 3.13 (the excise tax on luxury automobiles), section 3.16 (the value of certain property exempt from levy), section 3.17 (the hourly limit on attorney fee awards), and section 3.18 (the per diem limitation for periodic payments re

1997–52 I.R.B. 23 December 29, 1997

ceived under qualified long-term care insurance contracts).

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Internal Revenue Bulletin 1997-52

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