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Directory Results for Revenue Procedure 1997-50 - Year 2000 costs; computer software.. Guidelines are provided for the examination of federal income tax returns involving the costs paid or incurred by a taxpayer in its trade or business to convert or replace to Revenue Procedure 1997-51 - Section 911(d)(4) waiver.. Guidance is provided to individuals who fail to meet the eligibility requirements of section 911(d)(1) of the Code because adverse conditions in a foreign country preclude the