bulletin Internal Revenue›Introduction›HIGHLIGHTS OF THIS ISSUE—Continued
ADMINISTRATIVE—Continued
Internal Revenue Bulletin 1998-15 · 2026-10-03 edition · updated 2026-10-04 · United States
Rev. Proc. 98–29, page 22. Inventory shrinkage estimates. Guidance, including a “retail safe harbor method,” is provided for a taxpayer that wants to change to a method of accounting for estimating inventory “shrinkage” in computing ending inventory.
Notice 98–16, page 12. This notice announces that the Service will amend the effective date of the section 1441 withholding regulations to apply to payments made after December 31, 1999.
Notice 98–21, page 14. Extension of the effective date of the Classification Settlement Program. The Service is extending the Classification Settlement Program or “CSP” until further notice.
Announcement 98–27, page 30. The Service announces that Forms W–9 and W–9S can be filed electronically.
April 13, 1998 4 1998–15 I.R.B.
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