SECTION 8. REQUESTING

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

SUPPLEMENTAL LETTER RULINGS

If the material facts underlying a letter ruling issued under this revenue procedure change after the letter ruling is issued, the taxpayer may request that the Service modify or supplement the letter ruling. The request must comply with the requirements of sections 4.01 or 4.02 of this revenue procedure, whichever applies.

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▸Contents — Internal Revenue Bulletin 1998-5

Internal Revenue Bulletin 1998-5

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