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SECTION 5. EFFECTIVE DATE
Internal Revenue Bulletin 1998-6 · 2026-10-03 edition · updated 2026-10-04 · United States
This revenue procedure is effective for transportation beginning after December 31, 1997.
DRAFTING INFORMATION
The principal author of this revenue procedure is Patrick S. Kirwan of the Office of Assistant Chief Counsel (Passthroughs and Special Industries). For further information regarding this revenue procedure contact Mr. Kirwan at 202622-3130 (not a toll-free call).
1998–6 I.R.B 95 February 9, 1998
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