SECTION 14. AFFILIATED p. 203

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

SERVICE GROUPS; LEASED EMPLOYEES .01 Scope

.02 Types of requests under § 414(m) and § 414(n)

.03 Employer must request the determination under § 414(m) or § 414(n)

.04 Forms

Get a plain-English answer with a citation back to this text.

Ask AI about this code

Export this section

▸Contents — Internal Revenue Bulletin 1998-1

Internal Revenue Bulletin 1998-1

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.