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EMPLOYEE PLANS

Internal Revenue Bulletin 1998-17 · 2026-10-03 edition · updated 2026-10-04 · United States

Notice 98–24, page 5. Qualified plans; net unrealized appreciation; capital gains. This notice describes the holding period to be used for determining the capital gains tax treatment of net unrealized appreciation in the distribution of employer securities from a qualified plan as a result of section 311 of the Taxpayer Relief Act of 1997, Pub. L. No. 105–34.

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▸Contents — Internal Revenue Bulletin 1998-17
Internal Revenue Bulletin 1998-17

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