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Rev. Pro. 97 1 TABLE OF CONTENTS SECTION 1. WHAT IS THE PURPOSE OF THIS REVENUE PROCEDURE? p. 16 SECTION 2. IN WHAT FORM p. 16 IS GUIDANCE PROVIDED BY THE OFFICES OF ASSOCIATE CHIEF COUNSEL (DOMESTIC),
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Revenue Procedure 1 provides guidelines and instructions on a specific tax issue or procedure.
Revenue Procedure 1 must be filed by taxpayers who meet certain criteria specified by the tax authorities.
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The purpose of Revenue Procedure 1 is to provide taxpayers with guidance and clarity on specific tax procedures or issues.
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