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Part III. Administrative, Procedural, and Miscellaneous

SECTION 1. PURPOSE

Internal Revenue Bulletin 1998-37 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure provides procedures for taxpayers to make the election under § 198 of the Code (“§ 198 election”) to deduct any qualified environmental remediation expenditure (“QER expenditure”).

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▸Contents — Internal Revenue Bulletin 1998-37
Internal Revenue Bulletin 1998-37

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