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INCOME TAX

Internal Revenue Bulletin 1998-14 · 2026-10-03 edition · updated 2026-10-04 · United States

Advance pricing agreements, small busi ness taxpayers (Notice 10) 6, 9 Article XIII (8) Rev. Proc. (RP 21) 8, 27 Automobile owners and lessees (RP 24)

10, 31 Books and records; automatic data pro cessing system (RP 25) 11, 7 Capital gains and charitable remainder

trusts (Notice 20) 13, 25 Education loans (Notice 7) 3, 54 Elections under section 7704(g) (Notice

cruitment incentives provided by hospitals (RR 15) 12, 6 Technical advice (RP 5) 1, 155 User fees (RP 8) 1, 225 Failure to deposit federal tax; penalty

abatement (Notice 14) 8, 27 Foreign partnerships, reporting transfer of

property by U.S. persons (Notice 17) 11, 6 Foreign tax credit abuse (Notice 5) 3, 49 Fringe benefits aircraft valuation formula,

first half of 1998 (RR 14) 11, 4 Insurance companies:

  1. 3, 48 Employee Plans:

Administrative programs; closing

Discounting estimated salvage recover able (RP 12) 4, 18 Interest rate tables (RR 2) 2, 15 Loss reserves; discounting unpaid

losses (RP 11) 4, 9

agreements (RP 22) 12, 11

April 6, 1998 34 1998–14 I.R.B.

INCOME TAX—Continued

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▸Contents — Internal Revenue Bulletin 1998-14
Internal Revenue Bulletin 1998-14

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