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SECTION 23. EFFECT ON OTHER

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

DOCUMENTS

Section 9.03 of Rev. Proc. 97–33, 1997–30 I.R.B. 10, 13, is modified to provide the same rule (regarding the FRB’s nonacceptance of late ETA payments) as set forth in section 11.04 of this revenue procedure.

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▸Contents — Internal Revenue Bulletin 1998-17

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