INCOME TAX

Internal Revenue Bulletin 1998-11 · 2026-10-03 edition · updated 2026-10-04 · United States

Rev. Rul. 98–13, page 4. Low-income housing credit; satisfactory bond; “bond factor” amounts for the period January through March 1998. This ruling announces the monthly bond factor amounts to be used by taxpayers who dispose of qualified low-income buildings or interests therein during the period January through March 1998.

Rev. Rul. 98–14, page 4. Fringe benefits aircraft valuation formula. For purposes of section 1.61–21(g) of the Income Tax Regulations, relating to the rule for valuing noncommercial flights on employer-provided aircraft, the Standard Industry Fare Level (SIFL) cents-per-mile rates and terminal charge in effect for the first half of 1998 are set forth.

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▸Contents — Internal Revenue Bulletin 1998-11

Internal Revenue Bulletin 1998-11

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