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SECTION 4. SCOPE

Internal Revenue Bulletin 1998-22 · 2026-10-03 edition · updated 2026-10-04 · United States

Except as otherwise provided in published guidance, this revenue procedure applies to any accounting method change initiated by the Service, and to any timing issue raised and resolved by the Service on a nonaccounting-method-change basis.

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▸Contents — Internal Revenue Bulletin 1998-22
Internal Revenue Bulletin 1998-22

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