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INCOME TAX

Internal Revenue Bulletin 1998-18 · 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 ; (RP 30) 17, 6 Books and records; automatic data pro cessing system (RP 25) 11, 7 Capital gains and charitable remainder

22 SIMPLE-IRAs (Notice 4) 2, 25 Technical advice (RP 5) 1, 155 User fees (RP 8) 1, 225 Environmental cleanup costs; letter

rulings (RP 17) 5, 21 Exempt Organizations:

Letter rulings, etc. (RP 4) 1, 113 Organizations excepted from reporting

lobbying expenditures (RP 19) 7, 30 Tax consequences of physicians re

trusts (Notice 20) 13, 25 Classification settlement program:

Extended until further notice (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

  1. 15, 14 Education loans (Notice 7) 3, 54 Elections under section 7704(g) (Notice

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

  1. 3, 48

May 4, 1998 24 1998–18 I.R.B.

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▸Contents — Internal Revenue Bulletin 1998-18

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