bulletin Internal Revenue›Introduction
SECTION 17. WHAT IS .01 Rev. Proc. 97–1, 1997–1 C.B. 433, is superseded.
Internal Revenue Bulletin 1998-1 · 2026-10-03 edition · updated 2026-10-04 · United States
THE EFFECT OF THIS REVENUE PROCEDURE ON .02 Notice 97–19, 1997–1 C.B. 394, is modified by deleting all references to Rev. Proc. OTHER DOCUMENTS? 97–1 and replacing them with references to this revenue procedure.
.03 Rev. Proc. 96–13, 1996–1 C.B. 616, is modified by deleting all references to Rev. Proc. 96–1 and replacing them with references to this revenue procedure.
Get a plain-English answer with a citation back to this text.
Ask AI about this code