SECTION 1. PURPOSE
Internal Revenue Bulletin 1998-11 · 2026-10-03 edition · updated 2026-10-04 · United States
The purpose of this revenue procedure is to specify the basic requirements that the Internal Revenue Service considers to be essential in cases where a taxpayer’s records are maintained within an Automatic Data Processing system (ADP). This revenue procedure updates and supersedes Rev. Proc. 91–59, 1991–2 C.B. 841.
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