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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 601.105: Examination of returns and claims for refund, credit, or abatement; determination of correct tax liability. (Also Part I, § 646.)

Rev. Proc. 98–13

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▸Contents — Internal Revenue Bulletin 1998-4
Internal Revenue Bulletin 1998-4

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