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bulletin Internal Revenue›HIGHLIGHTS OF THIS ISSUE›Bulletin No. 1998–33 August 17, 1998

ADMINISTRATIVE

Internal Revenue Bulletin 1998-33 · 2026-10-03 edition · updated 2026-10-04 · United States

Notice 98–39, page 11. Church plans; nondiscrimination; safe harbors. This notice extends the effective date of the applicable nondiscrimination regulations for certain church plans.

Notice 98–41, page 12. 1998 enhanced oil recovery credit. The enhanced oil recovery credit for taxable years beginning in the 1998 calendar year is determined without regard to the phase-out for crude oil price increases provided in section 43(b) of the Code.

Notice 98–42, page 12. 1998 marginal production rates. This notice announces the applicable percentage to be used in determining percentage depletion for marginal properties for the 1998 calendar year.

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▸Contents — Internal Revenue Bulletin 1998-33

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