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Directory Results for Revenue Procedure 1996-59 - 1997 Cost-of-living adjustments.. The Service provides 1997 cost-of-living adjustment factors and their applications to the tax rate tables for individuals and for estates and trusts, the standard deduction to Revenue Procedure 1996-62 - 1997 On-line filing program; 1040.. Participants in the 1997 On-Line Filing Program for the Form 1040 series are informed of their obligations to the Service, taxpayers, and other participants.