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SECTION 2. IN WHAT

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

FORM IS GUIDANCE PROVIDED BY THE p. 13 OFFICES OF ASSOCIATE CHIEF COUNSEL .01 Letter ruling (DOMESTIC), ASSOCIATE CHIEF COUNSEL .02 Closing agreement (EMPLOYEE BENEFITS AND EXEMPT .03 Determination letter ORGANIZATIONS), ASSOCIATE CHIEF .04 Information letter COUNSEL (ENFORCEMENT LITIGATION), AND .05 Revenue ruling ASSOCIATE CHIEF COUNSEL .06 Oral guidance (INTERNATIONAL)?

(1) No oral rulings, and no written rulings in response to oral requests (2) Discussion possible on substantive issues

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▸Contents — Internal Revenue Bulletin 1998-1

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