SECTION 5. EFFECT ON OTHER
Internal Revenue Bulletin 1998-1 · 2026-10-03 edition · updated 2026-10-04 · United States
REVENUE PROCEDURES
Rev. Proc. 97–7 is superseded.
DRAFTING INFORMATION
The principal author of this revenue procedure is Gerard Traficanti of the Office of Associate Chief Counsel (International). For further information about this revenue procedure, please contact Mr. Traficanti at (202) 874-5740 (not a tollfree number).
26 CFR 601.201: Rulings and determination letters.
Rev. Proc. 98–8
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