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Bulletin No. 1998–26 June 29, 1998
Internal Revenue Bulletin 1998-26 · 2026-10-03 edition · updated 2026-10-04 · United States
ing paper substitutes for Forms 1096, 1098, 1099, 5498, and W–2G, and for furnishing substitute statements to form recipients. Rev. Proc. 97–32 superseded.
Rev. Proc. 98–39, page 36. This procedure modifies Rev. Proc. 97–35, 1997–33 I.R.B. 11, to clarify that capitalization under section 263 of the Code applies to certain package design costs, and that Rev. Proc. 97–35 does not apply to costs of a package design that is “an amortizable section 197 intangible.” Rev. Proc. 97–35 modified.
Announcement 98–55, page 41. The Service announces proposed changes to the 1999 Forms W–2, Wage and Tax Statement, and W–3, Transmittal of Wage and Tax Statements.
Finding Lists begin on page 50. Announcement of the Expedited Suspension of Attorneys, Certified Public Accountants, Enrolled Agents, and Enrolled Actuaries From Practice Before the Internal Revenue Service begins on page 47.
Department of the Treasury Internal Revenue Service
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