Skip to content

bulletin›Introduction

SECTION 13. EFFECT ON OTHER

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

DOCUMENTS

Rev. Proc. 91–59 is modified and superseded for machine-sensible records relating to taxable years beginning after December 31, 1997. However, a taxpayer that complies with this revenue procedure for taxable years beginning prior to that date is treated as having complied with Rev. Proc. 91–59 for those years.

Get a plain-English answer with a citation back to this text.

Ask AI about this code
▸Contents — Internal Revenue Bulletin 1998-11

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.