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INCOME TAX

Internal Revenue Bulletin 1998-12 · 2026-10-03 edition · updated 2026-10-04 · United States

T.D. 8756, page 4. REG–120200–97, page 32. Final, temporary, and proposed regulations under section 460 of the Code explain how a taxpayer elects not to apply the look-back method to long-term contracts in de minimis cases.

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▸Contents — Internal Revenue Bulletin 1998-12
Internal Revenue Bulletin 1998-12

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