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SECTION 4. EFFECTIVE DATE

Internal Revenue Bulletin 1998-4 · 2026-10-03 edition · updated 2026-10-04 · United States

Section 646 applies with respect to estates of decedents dying after August 5, 1997, the date of enactment of the Act. This revenue procedure applies to elections made after August 5, 1997.

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

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