bulletin Internal Revenue›Introduction
SECTION 3. SCOPE
Internal Revenue Bulletin 1998-6 · 2026-10-03 edition · updated 2026-10-04 · United States
This revenue procedure lists, based on information supplied by the Office of Airline Information at the Department of Transportation, airports that will be treated as rural airports for calendar year 1998. Subsequent revenue procedures may supplement or modify this list as necessary. For calendar years 1999 and beyond, the list in this revenue procedure may be relied upon unless and until supplemented or modified by a subsequent revenue procedure. In addition, any airport not listed in this revenue procedure is, nevertheless, a rural airport if it meets the requirements of § 4261(e)(1)(B).
Get a plain-English answer with a citation back to this text.
Ask AI about this code