bulletin Internal Revenue›Bulletin No. 1998–5 February 2, 1998
ADMINISTRATIVE
Internal Revenue Bulletin 1998-5 · 2026-10-03 edition · updated 2026-10-04 · United States
Rev. Proc. 98–17, page 21. Environmental cleanup costs; letter rulings. Special procedures are provided for requesting written guidance from the Service on the tax treatment under sections 162, 165, 198, and 263 of the Code of environmental cleanup costs incurred in projects that span several years.
Announcement 98–5, page 25. This announcement informs the public of the Information Reporting Program’s Year 2000 date compliance changes for tax year 1998 reporting.
Announcement 98–6, page 25. This announcement clarifies Part B, Section 8 of Rev. Proc. 97–34, 1997–30, I.R.B. 14, regarding the use of the Form 5498, IRA, SEP, and SIMPLE Indicators to be used in the magnetic or electronic filing of rollovers and fair market value.
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