# Income Taxes
> **IRS** · Rule · Published 1997-06-27 · 62 FR 34634
## Document
- **Document number:** 97-55502
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 62 FR 34634
- **CFR reference:** 26 CFR 1
- **Publication date:** 1997-06-27
## Source
- [Federal Register document](https://www.federalregister.gov/documents/1997/06/27/97-55502/income-taxes)
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