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Directory Results for Revenue Procedure 1997-53 - Delete section 355 No Rule. This procedure modifies the "No Rule" revenue procedure, Rev. Proc. 97-3, 1997-1 I.R.B. 85, by deleting section 5.17. The provision concerns certain transactions under section to Revenue Procedure 1997-54 - Substitute printed, computer-prepared, and computer generated tax s and schedules. Requirements are set forth for privately designed and printed federal tax return forms and conditions under which the Service