Part III. Administrative, Procedural, and Miscellaneous
SECTION 6. EFFECTIVE DATE
Internal Revenue Bulletin 1998-32 · 2026-10-03 edition · updated 2026-10-04 · United States
This revenue procedure applies to all ruling requests, including any pending in the National Office before August 10, 1998.
DRAFTING INFORMATION
The principal author of this revenue procedure is John Tolleris of the Office of Associate Chief Counsel (Employee Benefits/ Exempt Organizations). However, other personnel from the Internal Revenue Service and Treasury participated in its development. For further information regarding this revenue procedure, contact John Tolleris at (202) 622-6030 (not a toll-free number).
26 CFR 601.201: Rulings and determination letters.
Rev. Proc. 98–41
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