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SECTION 8. EFFECTIVE DATE
Internal Revenue Bulletin 1998-4 · 2026-10-03 edition · updated 2026-10-04 · United States
This revenue procedure is effective January 26, 1998.
DRAFTING INFORMATION
The principal author of this revenue procedure is James Flannery of the Employee Plans Division. For further information regarding this revenue procedure, contact the Employee Plans Division’s telephone assistance service between the hours of 1:30 and 3:30 p.m. Eastern time, Monday through Thursday, on (202) 6226074 (not a toll-free call). Mr. Flannery
can be contacted by calling (202) 6226214 (also not a toll-free call).
26 CFR 301.6601–1: Interest on underpayments. (Also Part I, §§ 163, 2053, 6166, 6601.)
Rev. Proc. 98–15
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