Rev. Rul. 67-301 is modified, effective
Internal Revenue Bulletin 1998-35 · 2026-10-03 edition · updated 2026-10-04 · United States
for taxable years beginning on or after September 22, 1980.
DRAFTING INFORMATION
The principal author of this revenue ruling is John Kramer of the Office of the Assistant Chief Counsel (Passthroughs and Special Industries). For further information regarding this revenue ruling contact John Kramer on (202) 622-3060 (not a toll-free call).
August 31, 1998 6 1998–35 I.R.B.
Get a plain-English answer with a citation back to this text.
Ask AI about this code