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SECTION 18. HOW MAY p. 96

Internal Revenue Bulletin 1998-1 · 2026-10-03 edition · updated 2026-10-04 · United States

RETROACTIVE EFFECT BE LIMITED? .01 Taxpayer may request that retroactivity be limited

.02 Form of request to limit retroactivity—continuing transaction before exami nation of return

.03 Form of request to limit retroactivity—in all other cases

.04 Taxpayer’s right to a conference

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▸Contents — Internal Revenue Bulletin 1998-1

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