SECTION 5. EFFECTIVE DATE
Internal Revenue Bulletin 1998-10 · 2026-10-03 edition · updated 2026-10-04 · United States
This revenue procedure is effective for electric automobiles (other than leased electric automobiles) that are first placed in service after August 5, 1997, and before January 1, 1998, and for leased electric au
tomobiles that are first leased after August 5, 1997, and before January 1, 1998.
DRAFTING INFORMATION
The principal author of this revenue procedure is Bernard P. Harvey of the Office of the Assistant Chief Counsel
(Passthroughs and Special Industries). For further information regarding the depreciation limitations and lessee inclusion amounts in this revenue procedure, contact Mr. Harvey at (202) 622-3110 (not a toll-free call).
1998–10 I.R.B. 33 March 9, 1998
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