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

Treatment of hybrid arrangements under

subpart F (Notice 11) 6, 18 Trust, election to treat U.S. person;

regulations amended (Notice 16) 15, 12

Associate Chief Counsel (Interna tional) (RP 7) 1, 222 Rural airports (RP 18) 6, 20 Social security benefits under U.S. Canada treaty, recent changes (Notice 23) 18, 9 Spin-off of subsidiary (RR 27) 22, 4 Technical advice to district directors and

chiefs, appeals offices, Associate Chief Counsel (Domestic), Associate Chief Counsel (EBEO), Associate Chief Counsel (Enforcement Litigation), and Associate Chief Counsel (International) (RP 2) 1, 74 Tentative differential earnings rate for

1997 (Notice 19) 13, 24

domestic trust (Notice 25) 18, 11 Withholding regulations:

Effective date of sec. 1441 withholding

July 6, 1998 48 1998–27 I.R.B.

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▸Contents — Internal Revenue Bulletin 1998-27

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