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Part III. Administrative, Procedural, and Miscellaneous

SECTION 4. APPLICATION

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

A taxpayer described in section 3 of this revenue procedure may use any reasonable method of computing a percent change for each affected index category, provided such method is used consistently for all affected index categories within a particular taxable year. The procedure for computing a percent change for an affected index category set forth in section 5 of this revenue procedure is deemed to be a reasonable method for these purposes.

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

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