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bulletin Internal Revenue›HIGHLIGHTS OF THIS ISSUE

INCOME TAX

Internal Revenue Bulletin 1998-7 · 2026-10-03 edition · updated 2026-10-04 · United States

T.D. 8745, page 15. Final regulations under section 280B of the Code relate to deductions available upon demolition of a building.

T.D. 8746, page 4. Final regulations under section 171 of the Code relate to the federal income tax treatment of bond premium and bond issuance premium.

T.D. 8747, page 18. Final regulations under section 1396 of the Code relate to the period employers may use in computing the empowerment zone employment credit.

T.D. 8749, page 16. Final regulations under section 1202 of the Code relate to the 50-percent exclusion for gain from certain small business stock.

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▸Contents — Internal Revenue Bulletin 1998-7
Internal Revenue Bulletin 1998-7

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