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SECTION 21. EFFECT ON OTHER
Internal Revenue Bulletin 1999-43 · 2026-10-03 edition · updated 2026-10-04 · United States
DOCUMENTS
.01 Rev. Proc. 97–47 is amplified, clarified, modified, and superseded.
.02 Section 6.05 of Rev. Proc. 96–17, 1996–1 C.B. 633, is modified to provide the same relief as set forth in section 5.04 of this revenue procedure (regarding an Agent not having to replace a previously submitted Authorization under certain circumstances).
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