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Publication 553
Highlights of 1997 Tax Changes

(Rev. December 1997)

Introduction

Chapter 1 - Tax Changes for Individuals

Chapter 2 - Tax Changes for Businesses

Chapter 3 - IRAs and Other Retirement Plans

Chapter 4 - Gifts, Estates, and Trusts

Chapter 5 - Excise Taxes

Chapter 6 - Exempt Organizations

Chapter 7 - Foreign Issues

Chapter 8 - How To Get More Information

Your Rights as a Taxpayer