SECTION 13. EFFECTIVE DATE

Internal Revenue Bulletin 1998-5 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure is effective for requests for letter rulings submitted during the two-year period from February 2, 1998 to February 2, 2000.

DRAFTING INFORMATION

The principal author of this revenue procedure is Merrill D. Feldstein of the Office of Assistant Chief Counsel (Income Tax & Accounting). For further information regarding this revenue procedure, contact Ms. Feldstein on (202) 622-4950 (not a toll-free call).

February 2, 1998 24 1998–5 I.R.B.

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▸Contents — Internal Revenue Bulletin 1998-5

Internal Revenue Bulletin 1998-5

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