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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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▸Contents — Internal Revenue Bulletin 1998-6

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