The Bulletin Index-Digest System & Highlights Summaries

Intercompany Transactions

The following items are Summaries from the "Highlights" page of each Internal Revenue Bulletin, the official weekly publication of the IRS. The Summaries begin in January 1994 and have been compiled through the date shown above. There are no links for the documents issued in 1994 and 1995, but beginning in January 1996 there are links to the full text of all the actual documents. These documents have been extracted from IRS's Internal Revenue Bulletins and are in the Adobe Acrobat PDF format. You will need the appropriate Acrobat Reader installed on your computer to view or print the PDF files.

Rev. Proc. 97-49 from IR Bulletin No. 1997-43
Requests to report intercompany transactions on a separate entity basis. Guidance is provided for requesting consent under section 1.1502-13(e)(3) of the Code to treat certain intercompany transactions on a separate entity basis, to revoke such consent, or to change from the unauthorized use of separate entity reporting to single entity reporting. This procedure cross-references Rev. Proc. 97-27. Rev. Proc. 82-36 modified and superseded.

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