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Directory Results for Revenue Procedure 1997-46 - 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 to Revenue Procedure 1997-47 - Requirements of the 941 Electronic Filing (ELF) Program. This procedure sets forth the requirements of the Form 941 Electronic Filing (ELF) Program under which a taxpayer that is a Reporting Agent may