Links to Official IRS Bulletin Documents listed below are in the Adobe Acrobat PDF Format, and require the appropriate Acrobat Reader to view and/or print.

INCOME TAX

Notice 97-3(PDF, 21K)
Accounting periods, small business corporations. Taxpayers are informed that the Service intends to waive certain limitations on a corporation's ability to expeditiously change its annual accounting period in order to elect to be an S corporation effective for the taxable year beginning January 1, 1997.

Rev. Proc. 97-5(PDF, 75K)
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 Proc. 96-5 superseded.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. 97-6(PDF, 112K)
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 Proc. 96-6 superseded.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. 97-8(PDF, 72K)
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 Proc. 96-8 superseded.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. 97-4(PDF, 118K)
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 Proc. 96-4 superseded.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. 97-5(PDF, 75K)
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 Proc. 96-5 superseded.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. 97-8(PDF, 72K)
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.

Notice 97-7(PDF, 40K)
Environmental cleanup costs; letter rulings. Comments are requested on a proposed revenue procedure that, when finalized, will provide special procedures for requesting written guidance on the tax treatment under sections 162 and 263 of the Code of environmental cleanup costs incurred in transactions that span past and future taxable years.

Rev. Proc. 97-1(PDF, 188K)
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.

Rev. Proc. 97-2(PDF, 72K)
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. 97-3(PDF, 81K)
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. 97-7(PDF, 31K)
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.