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SEC. 5. EFFECTIVE DATE
Internal Revenue Bulletin 1998-4 · 2026-10-03 edition · updated 2026-10-04 · United States
This revenue procedure is effective for taxable years beginning after December 31, 1996.
DRAFTING INFORMATION
The principal author of this revenue procedure is Katherine A. Hossofsky of the Office of Assistant Chief Counsel (Financial Institutions & Products). For further information regarding this revenue procedure, contact Ms. Hossofsky on (202) 622-3970 (not a toll-free call).
26 CFR 601.201: Rulings and determination letters. (Also Part I, §§ 832, 846; 1.832–4, 1.846–1.)
Rev. Proc. 98–12
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