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bulletin Internal Revenue›Introduction›ESTATE TAX

INCOME TAX—Continued

Internal Revenue Bulletin 1998-27 · 2026-10-03 edition · updated 2026-10-04 · United States

Books and records; automatic data pro

Revocable trust; election (RP 13) 4, 21 Special use value; farms; interest rates

(RR 22) 19, 5 Underpayment interest, interest expense

deduction, estates (RP 15) 4, 25 Valuation of compensatory stock options

cessing system (RP 25) 11, 7 Business expenses:

  1. 19, 4 Capital gains and charitable remainder

Underground waste storage tank (RR

(RP 34) 18, 15

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▸Contents — Internal Revenue Bulletin 1998-27

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