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 Proc. 91–59 is modified and superseded for machine-sensible records relating to taxable years beginning after December 31, 1997.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.
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