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Directory Results for Revenue Procedure 1997-18 - Bank seeking to change its accounting method for bad debts from the section 585. This procedure provides guidance for any bank seeking to change its accounting method for bad debts from the section 585 reserve to Revenue Procedure 1997-19 - 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.

Revenue Procedure 1997-18 - Bank seeking to change its accounting method for bad debts from the section 585. This procedure provides guidance for any bank seeking to change its accounting method for bad debts from the section 585 reserve
Revenue Procedure 1997-19 - 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.