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SECTION 8. EFFECT ON OTHER
Internal Revenue Bulletin 1998-15 · 2026-10-03 edition · updated 2026-10-04 · United States
DOCUMENTS
Rev. Proc. 97–37 is modified and amplified to include this automatic accounting method change in the Appendix.
DRAFTING INFORMATION
The principal author of this revenue procedure is Jan L. Skelton of the Office of Assistant Chief Counsel (Income Tax and Accounting). For further information regarding this revenue procedure, contact Ms. Skelton at (202) 622-4970 (not a tollfree call).
April 13, 1998 24 1998–15 I.R.B.
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