| Revenue Procedures |
Bulletin |
Date of IRB |
 |
| Rev. Proc. 97-61(PDF, 58K) |
IRB #1997-52(HTML) |
Dec. 29, 1997 |
| On-line filing program; Form 1040. Participants in the 1998 On-Line Filing Program for the Form 1040 Series are informed of their obligations to the Service, taxpayers, and other participants. |
| Rev. Proc. 97-60(PDF, 80K) |
IRB #1997-52(HTML) |
Dec. 29, 1997 |
| Electronic filing program; Form 1040. Participants in the 1998 Electronic Filing Program for the Form 1040 Series are informed of their obligations to the Service, taxpayers, and other participants. |
| Rev. Proc. 97-59(PDF, 51K) |
IRB #1997-52(HTML) |
Dec. 29, 1997 |
| Per them allowances. This procedure provides optional rules for deeming substantiated the amount of certain reimbursed traveling expenses of an employee as well as for determining the amount of deductible meals while traveling away from home. Rev. Proc. 96-64 superseded. |
| Rev. Proc. 97-58(PDF, 49K) |
IRB #1997-52(HTML) |
Dec. 29, 1997 |
| Optional standard mileage rates. This procedure announces 32.5 cents as the optional rate for deducting or accounting for expenses for business use of an automobile, 14 cents as the optional rate for deducting or accounting for use of an automobile as a charitable contribution, and 10 cents as the optional rate for deducting or accounting for use of an automobile as a medical or moving expense for 1998. It provides rules for substantiating the deductible expenses of using an automobile for business, moving, medical, or charitable purposes. Rev. Proc. 96-63 superseded. |
| Rev. Proc. 97-57(PDF, 25K) |
IRB #1997-52(HTML) |
Dec. 29, 1997 |
| Cost-of-living adjustments for 1998. The Service provides cost-of-living adjustments for the tax rate tables for individuals, estates, and trusts, the standard deduction amounts, the personal exemption, and several other items that use the adjustment method provided for the tax rate tables. The Service also provides the adjustment for eligible long-term care premiums and another item that uses the adjustment method provided for eligible long-term care premiums. |
| Rev. Proc. 97-56(PDF, 24K) |
IRB #1997-52(HTML) |
Dec. 29, 1997 |
| Penalties; substantial understatement. Guidance is provided concerning when information shown on a return in accordance with the applicable forms and instructions will be adequate disclosure for purposes of reducing an understatement of income tax under section 6662(d) of the Code. |
| Rev. Proc. 97-55(PDF, 16K) |
IRB #1997-51(HTML) |
Dec. 22, 1997 |
| Advance rulings on production payments. This procedure sets forth the conditions under which the Service will consider issuing an advance ruling that a right to mineral is a production payment as defined in section 1.636-3(a) of the Income Tax Regulations. |
| Rev. Proc. 97-54(PDF, 763K) |
IRB #1997-50(HTML) |
Dec. 15, 1997 |
| Substitute printed, computer-prepared, and computer generated tax forms and schedules for 1997, Requirements are set forth for privately designed and printed federal tax return forms and conditions under which the Service will accept computer-prepared and computer-generated tax forms and schedules. Rev. Proc. 96-48 superseded. |
| Rev. Proc. 97-53(PDF, 11K) |
IRB #1997-47(HTML) |
Nov. 24, 1997 |
| Delete section 355 No Rule, This procedure modifies the "No Rule" revenue procedure, Rev. Proc. 97-3, 1997-1 I.R.B. 85, by deleting section 5.17. The provision concerns certain transactions under section 355(a)(1) of the Code. |
| Rev. Proc. 97-52(PDF, 19K) |
IRB #1997-46(HTML) |
Nov. 17, 1997 |
| Charitable contributions; business expenses. Guidance is provided on the deductibility, under sections 162 or 170 of the Code, of unreimbursed travel and other out-of-pocket expenses incurred by a member of a federal advisory committee while performing services without compensation for the federal government as a member of that committee. |
| Rev. Proc. 97-51(PDF, 17K) |
IRB #1997-45(HTML) |
Nov. 10, 1997 |
| Section 911(d)(4) waiver. Guidance is provided to individuals who fail to meet the eligibility requirements of section 911(d)(1) of the Code because adverse conditions in a foreign country preclude the individual from meeting those requirements. A current list of countries and the dates those countries are subject to the section 911(d)(4) waiver is provided. |
| Rev. Proc. 97-50(PDF, 22K) |
IRB #1997-45(HTML) |
Nov. 10, 1997 |
| Year 2000 costs; computer software. Guidelines are provided for the examination of federal income tax returns involving the costs paid or incurred by a taxpayer in its trade or business to convert or replace computer software to recognize dates beginning in the year 2000. |
| Rev. Proc. 97-49(PDF, 23K) |
IRB #1997-43(HTML) |
Oct. 27, 1997 |
| Requests to report intercompany transactions on a separate entity basis. Guidance is provided for requesting consent under section 1.1502-13(e)(3) of the Code to treat certain intercompany transactions on a separate entity basis, to revoke such consent, or to change from the unauthorized use of separate entity reporting to single entity reporting. This procedure cross-references Rev. Proc. 97-27. Rev. Proc. 82-36 modified and superseded. |
| Rev. Proc. 97-48(PDF, 24K) |
IRB #1997-43(HTML) |
Oct. 27, 1997 |
| Automatic relief for S elections. Special procedures permit taxpayers in certain situations to obtain automatic late S corporation election relief instead of applying for a private letter ruling. |
| Rev. Proc. 97-47(PDF, 52K) |
IRB #1997-42(HTML) |
Oct. 20, 1997 |
| This procedure sets forth the requirements of the Form 941 Electronic Filing (ELF) Program under which a taxpayer that is a Reporting Agent may electronically file Form 941, Employer's Quarterly Federal Tax Return. |
| Rev. Proc. 97-46(PDF, 40K) |
IRB #1997-42(HTML) |
Oct. 20, 1997 |
| Rural airports. This procedure contains a list of "rural airports," as defined in section 4261(e)(1)(B) of the Code, for purposes of computing the tax on air transportation. The procedure also provides guidance on how to calculate the tax where at least one segment of multiple segment domestic transportation does not begin or end at a rural airport. |
| Rev. Proc. 97-45(PDF, 29K) |
IRB #1997-41(HTML) |
Oct. 14, 1997 |
| Optional rules are provided under which an employee of a federal government agency who is reimbursed for ordinary and necessary business expenses relating to travel, entertainment, gifts, or listed property (such as an employee's automobile) may make an adequate accounting to the employer to substantiate those expenses by submitting only an account book, diary, log, etc., without submitting documentary evidence such as receipts. |
| Rev. Proc. 97-44(PDF, 48K) |
IRB #1997-41(HTML) |
Oct. 14, 1997 |
| Last-in, first-out inventories, automobile dealers. Relief is provided for automobile dealers that violate the LIFO inventory requirement of section 472 of the Code by providing, for credit purposes, an income statement prepared in a format required by, or on a preprinted form supplied by, their franchisor, covering any taxable year ended before October 14, 1997, that fails to reflect the LIFO inventory method. |
| Rev. Proc. 97-43(PDF, 37K) |
IRB #1997-39(HTML) |
Sept. 29, 1997 |
| Consent to change accounting method to comply with section 475 mark-to-market rules.�� Automatic consent to change accounting methods is provided to certain taxpayers that become subject to section 475(a)� of the Code. In order to receive automatic consent, the taxpayer must file a completed Form 3115, including a list of securities identified under section 475(b)(2), in the manner provided in this revenue procedure. |
| Rev. Proc. 97-42(PDF, 11K) |
IRB #1997-33(HTML) |
Aug. 18, 1997 |
| Low-income housing tax credit. This procedure publishes the amounts of unused housing credit carryovers allocated to qualified states under section 42(h)(3)(D) of the Code for calendar year 1997. |
| Rev. Proc. 97-41(PDF, 41K) |
IRB #1997-33(HTML) |
Aug. 18, 1997 |
| Plan amendments; discretionary extension of the remedial amendment period. This procedure provides an extended remedial amendment period for certain qualified plans described in sections 401(a) and 403(a) of the Code and describes the time for making amendments to certain tax-sheltered annuities described in section 403(b). |
| Rev. Proc. 97-40(PDF, 19K) |
IRB #1997-33(HTML) |
Aug. 18, 1997 |
| Late S corporation elections. If an S corporation election is filed late for a current taxable year, Rev. Proc. 97-40 provides a special procedure to permit taxpayers to request relief instead of applying for a private letter ruling. |
| Rev. Proc. 97-39(PDF, 25K) |
IRB #1997-33(HTML) |
Aug. 18, 1997 |
| Original issue discount; methods of accounting. Taxpayers are allowed to use an aggregate method of accounting, termed the "principal-reduction" method, for de minimis original issue discount on certain loans originated by the taxpayer. |
| Rev. Proc. 97-38(PDF, 38K) |
IRB #1997-33(HTML) |
Aug. 18, 1997 |
| Warranty contracts, methods of accounting. Procedures are provided under which accrual method manufacturers, wholesalers, and retailers of motor vehicles or other durable consumer goods may, in certain specified and limited circumstances, include a portion of an advance payment related to the sale of a multi-year service warranty contract in gross income generally over the life of the service warranty obligation. |
| Rev. Proc. 97-37(PDF, 134K) |
IRB #1997-33(HTML) |
Aug. 18, 1997 |
| Methods of accounting; automatic consent. Procedures are provided under which a taxpayer may obtain automatic consent of the Commissioner to change certain methods of accounting. |
| Rev. Proc. 97-36(PDF, 33K) |
IRB #1997-33(HTML) |
Aug. 18, 1997 |
| Last-in, first-out inventory method; methods of accounting. An alternative last-in, first-out (LIFO) inventory computation method of accounting is provided for taxpayers engaged in the trade or business of retail sales of new automobiles or new light-duty trucks. |
| Rev. Proc. 97-35(PDF, 29K) |
IRB #1997-33(HTML) |
Aug. 18, 1997 |
| Package design costs; methods of accounting. Three alternative methods of accounting for package design costs are provided: (1) the capitalization method; (2) the design-by-design and 60-month amortization method; and (3) the pool-of-cost and 48-month amortization method. |
| Rev. Proc. 97-34(PDF, 284K) |
IRB #1997-30(HTML) |
July 28, 1997 |
| Electronic filing magnetic media; 1997 form specifications. Specifications are set forth for the magnetic or electronic filing of 1997 Forms 1098, 1099, 5498, and W-2G. The forms may be filed with the IRS using 1/2 inch magnetic tape; IBM 3480/3490 or AS400 compatible tape cartridges 8 mm tape cartridges; 4 mm cartridges; quarter inch cartridges; or 5 1/4-, 3 1/2-inch diskettes. Rev. Proc. 96-36 superseded. |
| Rev. Proc. 97-33(PDF, 35K) |
IRB #1997-30(HTML) |
July 28, 1997 |
| Tax forms and instructions. Information is provided to taxpayers about the Electronic Federal Tax Payment System (EFTPS). EFTPS is an electronic remittance system for making federal tax deposits and federal tax payments. |
| Rev. Proc. 97-32A(PDF, 8K) |
IRB #1997-34(HTML) |
Aug. 25, 1997 |
| Reproduction of forms: Forms 1096, 1098, 1099 series, 5498, and W-2G. This addendum to Rev. Proc. 97-32, 1997-27 I.R.B. 9, allows for the location of the policyholder's name and address, and the location of the insured's name and address to be reversed on Copy C, Form 1099-LTC. Rev. Proc. 97-32 modified and amplified. |
| Rev. Proc. 97-32(PDF, 121K) |
IRB #1997-27(HTML) |
July 7, 1997 |
| Reproduction of forms; Forms 1096, 1098, 1099 series, 5498, and W-2G. Requirements are set forth for reproducing paper substitutes for Forms 1096, 1098, 1099 series, 5498, and W-2G, and for furnishing substitute statements to form recipients. Rev. Proc. 96-42 superseded. |
| Rev. Proc. 97-31(PDF, 22K) |
IRB #1997-26(HTML) |
June 30, 1997 |
| TIN matching; backup withholding. Procedures are provided under which federal agencies may submit the payee name and taxpayer identification number combinations. The Service will inform the agency whether the names and TlNs match the information in the Service's database for this program. |
| Rev. Proc. 97-30(PDF, 32K) |
IRB #1997-25(HTML) |
June 23, 1997 |
| Election of general asset accounts. An automatic consent procedure is provided for electing general asset accounts for depreciable property placed in service in prior years. Rev. Proc. 97-27 modified. |
| Rev. Proc. 97-29(PDF, 28K) |
IRB #1997-24(HTML) |
June 16, 1997 |
| SIMPLE IRAs; prototypes; amendments. This procedure describes model amendments for SIMPLE IRAs; guidance to drafters of prototype SIMPLE IRAs on obtaining opinion letters; permissive amendments to sponsors of non-SIMPLE IRAs; the opening of a prototype program for SIMPLE IRA Plans; and transitional relief for users of SIMPLE IRAs and SIMPLE IRA Plans that have not been approved by the Service. |
| Rev. Proc. 97-28(PDF, 60K) |
IRB #1997-23(HTML) |
June 9, 1997 |
| Tax forms and instructions. General procedures are provided to inform those who participate in the Magnetic Media/Electronic Filing Program for Form 1040NR, U.S. Nonresident Alien Income Tax Return, of their obligations to the Internal Revenue Service, taxpayers, and other participants. |
| Rev. Proc. 97-27(PDF, 82K) |
IRB #1997-21(HTML) |
May 27, 1997 |
| Changes in accounting periods and methods of accounting. General procedures are provided under Code section 446(e) and section 1.446-1 (e) of the Income Tax Regulations for obtaining the Commissioner's con" sent to change a method of accounting for federal income tax purposes. |
| Rev. Proc. 97-26(PDF, 15K) |
IRB #1997-17(HTML) |
April 28, 1997 |
| Qualified mortgage bonds; mortgage credit certificates; national median gross income. Guidance is provided concerning the use of the national and area median gross income figures by issuers of qualified mortgage bonds and mortgage credit certificates in determining the housing cost/income ratio described in section 143(f)(5) of the Code. Except as provided in section 5.02 of this procedure, Rev. Proc. 96-37 is obsolete. |
| Rev. Proc. 97-25(PDF, 61K) |
IRB #1997-17(HTML) |
April 28, 1997 |
| Electronic and magnetic media filing specifications. Specifications are set forth for the magnetic or electronic filing of 1997 Form 8851, Summary of Medical Savings Accounts, Magnetically /Electronically. The form may be filed with the Internal Revenue Service using 1/2 inch magnetic tape; IBM 3480/3490 or AS400 compatible tape cartridge; asynchronous electronic filing (IRP-BBS); or 5 1/4 -, 3 1/2 -inch diskettes. |
| Rev. Proc. 97-24A(PDF, 11K) |
IRB #1997-20(HTML) |
May 19, 1997 |
| General rules and specifications for private printing of Forms W-2 and W-3. Rev. Proc. 97-24, 1997-16 I.R.B. 10, relating to the general rules and specifications for private printing of Forms W-2 and W-3, is corrected. |
| Rev. Proc. 97-24(PDF, 502K) |
IRB #1997-16(HTML) |
April 21, 1997 |
| General rules and specifications for private printing of Forms W-2 and W-3. Specifications are set forth for the private printing of paper substitutes for tax year 1997 Form W-2, Wage and Tax Statement, and Form TransmittaI of Wage and Tax Statements. Rev. Procs. 96-24 and 96-24A superseded. |
| Rev. Proc. 97-23(PDF, 25K) |
IRB #1997-17(HTML) |
April 28, 1997 |
| This procedure provides that the Service will not rule on whether trusts that hold certain assets qualify as charitable remainder unitrusts under section 664. Rev. Proc. 97-3 is amplified. |
| Rev. Proc. 97-22(PDF, 27K) |
IRB #1997-13(HTML) |
March 31, 1997 |
| Books and records; electronic storage; imaging. Guidance is provided for taxpayers that use an electronic storage system (such as an imaging system) to maintain books and records for purposes of section 6001 of the Code. |
| Rev. Proc. 97-21(PDF, 14K) |
IRB #1997-12(HTML) |
March 24, 1997 |
| Pilot pre-submission conference procedure. This procedure provides the rules for a new pilot program under which pre-submission conferences may be held in the national office for matters that a district director or a chief, appeals office, is preparing to submit for technical advice under Rev. Proc. 97-2, 1997-1 I.R.B. 64. Rev. Proc. 97-2 amplified. |
| Rev. Proc. 97-20(PDF, 27K) |
IRB #1997-11(HTML) |
March 17, 1997 |
| Automobile owners and lessees. This procedure provides owners and lessees of passenger automobiles with tables detailing the limitations on depreciation deductions for automobiles first placed in service during calendar year 1997 and the amounts to be included in income for automobiles first leased during calendar year 1997. In addition, this procedure provides the maximum allowable value of employer-provided automobiles first made available to employees for personal use in Calendar year 1997 for which the vehicle cents-per-mile valuation rule provided under section 1.61-21(e) of the Income Tax Regulations may be applicable. |
| Rev. Proc. 97-19(PDF, 34K) |
IRB #1997-10(HTML) |
March 10, 1997 |
| Timely filing or payment; private delivery services. Criteria and application procedures are provided for designation of private delivery services under section 7502(f) of the Code. |
| Rev. Proc. 97-18(PDF, 33K) |
IRB #1997-10(HTML) |
March 10, 1997 |
| This procedure provides guidance for any bank seeking to change its accounting method for bad debts from the section 585 reserve method to the section 166 specific charge-off method in order to elect S corporation status for the 1997 tax year. |
| Rev. Proc. 97-17(PDF, 29K) |
IRB #1997-9(HTML) |
March 3, 1997 |
| Mortgage revenue bonds; mortgage credit certificates; average annual mortgage originations. A list is set forth of the average annual aggregate principal amount of mortgages executed during the years 1992, 1993, and 1994 for each state, the District of Columbia, Guam, Puerto Rico, and the Virgin Islands to assist issuers of mortgage revenue bonds and mortgage credit certificates in determining whether the required portion of loans are made available in targeted areas as described in section 143(h) of the Code. Rev. Proc. 95-14 is obsolete, except as provided in section 5.02 of this procedure. |
| Rev. Proc. 97-16(PDF, 15K) |
IRB #1997-5(HTML) |
Feb. 3, 1997 |
| Domestic asset/liability and investment yield percentages. This procedure provides the domestic asset/liability percentages and domestic investment yield percentages necessary for foreign companies conducting insurance business in the United States to compute the minimum effectively connected net investment income under section 842(b) for taxable years after December 31, 1995. |
| Rev. Proc. 97-15(PDF, 42K) |
IRB #1997-5(HTML) |
Feb. 3, 1997 |
| Tax-exempt bonds; private activity bonds. This procedure provides a program under which an issuer of state or local bonds may request a closing agreement regarding outstanding bonds to fail to meet certain requirements of sections 141 through 150 of the Code relating to use of proceeds as a result of an action subsequent to the issue date. |
| Rev. Proc. 97-14(PDF, 24K) |
IRB #1997-5(HTML) |
Feb. 3, 1997 |
| Tax-exempt bonds; private activity bonds. This procedure sets forth conditions under which a research agreement does not result in private business use under section 141(b) of the Code. This procedure also applies to determinations of whether a research agreement causes the test in section 145(a)(2)(B) of the Code to be met for qualified 501(c)(3) bonds. |
| Rev. Proc. 97-13(PDF, 31K) |
IRB #1997-5(HTML) |
Feb. 3, 1997 |
| Tax-exempt bonds; private activity bonds. This procedure sets forth conditions under which a management contract does not result in private business use under section 141(b) of the Code. This procedure also applies to determinations of whether a management contract causes the test in section 145(a)(2)(B) to be met for qualified 501(c)(3) bonds. |
| Rev. Proc. 97-12(PDF, 19K) |
IRB #1997-4(HTML) |
Jan. 27, 1997 |
| Unrelated business taxable income. This procedure provides guidance to tax-exempt organizations regarding when associate member dues payments will be treated as gross income of an unrelated trade or business under section 512 of the Code. Rev. Proc. 95-21 modified and amplified. |
| Rev. Proc. 97-11(PDF, 15K) |
IRB #1997-6(HTML) |
Feb. 10, 1997 |
| Photocopy fee increase. Effective May 1, 1997, the fee for a copy of a tax return or other related document will increase from $14 to $23. The next revision of Form 4506 will reflect the $23 charge. Rev. Procs. 66-3 and 87-21 modified. Rev. Proc. 94-52 revoked. |
| Rev. Proc. 97-10(PDF, 22K) |
IRB #1997-2(HTML) |
Jan. 13, 1997 |
| Change in computing depreciation for retail motor fuels outlets. This procedure is provided for making the election under section 1120 of the Small Business Job Protection Act of 1996 to treat retail motor fuels outlets placed in service before August 20, 1996, as 15-year property under section 168 of the Code. Rev. Proc. 92-20 modified. |
| Rev. Proc. 97-9(PDF, 33K) |
IRB #1997-2(HTML) |
Jan. 13, 1997 |
| Cash or deferred arrangements; amendments; SlMPLEs. This procedure describes how an employer that maintains a qualified cash or deferred arrangement may make the necessary amendment for its qualified cash or deferred arrangement to meet the provision for a savings incentive match plan pursuant to section 1422 of the Small Business Job Protection Act of 1996. |
| Rev. Proc. 97-8(PDF, 72K) |
IRB #1997-1(HTML) |
Jan. 6, 1997 |
| User fees for employee plans and exempt organizations. Up-to-date guidance for complying with the user fee program of the Service as it pertains to requests for letter rulings, determination letters, etc., on matters under the jurisdiction of the Assistant Commissioner (Employee Plans and Exempt Organizations), is provided. Rev. Proc. 96-8 superseded. |
| Rev. Proc. 97-7(PDF, 31K) |
IRB #1997-1(HTML) |
Jan. 6, 1997 |
| Areas in which advance rulings will not be issued: Associate Chief Counsel (International). This procedure lists the subject matters under the jurisdiction of the Associate Chief Counsel (International) in which the Service will not issue advance letter rulings or determination letters. Rev. Proc. 96-7 superseded. |
| Rev. Proc. 97-6(PDF, 112K) |
IRB #1997-1(HTML) |
Jan. 6, 1997 |
| Employee plans determination letters. Revised procedures are provided for issuing determination letters on the qualified status of employee plans under sections 401(a), 403(a), 409, and 4975 of the Code. Rev. Proc. 96-6 superseded. |
| Rev. Proc. 97-5(PDF, 75K) |
IRB #1997-1(HTML) |
Jan. 6, 1997 |
| Technical advice. Revised procedures are provided for furnishing technical advice to key district directors and chiefs, appeals offices, by the Assistant Commissioner (Employee Plans and Exempt Organizations) regarding issues in the employee plans areas (including actuarial matters) and exempt organizations areas. Rev. Proc. 96-5 superseded. |
| Rev. Proc. 97-4(PDF, 118K) |
IRB #1997-1(HTML) |
Jan. 6, 1997 |
| Rulings and determination letters; issuance procedures. Revised procedures are provided for furnishing ruling letters, information letters, etc., on matters relating to sections of the Code under the jurisdiction of the Assistant Commissioner (Employee Plans and Exempt Organizations). Rev. Proc. 96-4 superseded. |
| Rev. Proc. 97-3(PDF, 81K) |
IRB #1997-1(HTML) |
Jan. 6, 1997 |
| Areas in which advance rulings will not be issued; Associate Chief Counsel (Domestic), Associate Chief Counsel (Employee Benefits and Exempt Organizations). This procedure provides a revised list of those provisions of the Code under the jurisdiction of the Associate Chief Counsel (Domestic) and the Associate Chief Counsel (Employee Benefits and Exempt Organizations), relating to matters where the Service will not issue advance rulings or determination letters. Rev. Procs. 96-3, 96-12, 96-22, 96-34, 96-39, 96-43, and 96-56 superseded. |
| Rev. Proc. 97-2(PDF, 72K) |
IRB #1997-1(HTML) |
Jan. 6, 1997 |
| Technical advice to the district directors and chiefs appeals offices, from the Associate Chief Counsel (Domestic), Associate Chief Counsel (Employee Benefits and Exempt Organizations), Associate Chief Counsel (Enforcement Litigation), and Associate Chief Counsel (International). Revised procedures are provided for furnishing technical advice to the district directors and chiefs, appeals offices, in areas under the jurisdiction of the Associate Chief Counsel (Domestic), the Associate Chief Counsel (Employee Benefits and Exempt Organizations), the Associate Chief Counsel (Enforcement Litigation), and the Associate Chief Counsel (International). Taxpayers' rights when technical advice has been requested also are provided. Rev. Proc. 96-2 superseded. |
| Rev. Proc. 97-1(PDF, 188K) |
IRB #1997-1(HTML) |
Jan. 6, 1997 |
| Letter rulings, determination letters, and information letters issued by the Associate Chief Counsel (Domestic), Associate Chief Counsel (Employee Benefits and Exempt Organizations), Associate Chief Counsel (Enforcement Litigation), and Associate Chief Counsel (International). Revised procedures are provided for issuing letter rulings, determination letters, and information letters on specific issues under the jurisdiction of the Associate Chief Counsel (Domestic), the Associate Chief Counsel (Employee Benefits and Exempt Organizations), the Associate Chief Counsel (Enforcement Litigation), and the Associate Chief Counsel (International). Rev. Procs. 96-1 and 92-90 superseded. Rev. Procs. 96-13 and 92-20 modified. |
