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Part III. Administrative, Procedural, and Miscellaneous

SECTION 4. EFFECTIVE DATE

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

This revenue procedure is effective for

QER expenditures paid or incurred after August 5, 1997.

DRAFTING INFORMATION

The principal author of this revenue procedure is J. Peter Baumgarten of the office of Assistant Chief Counsel (Income Tax and Accounting). For further information regarding this revenue procedure, contact Mr. Baumgarten on (202) 6224950 (not a toll-free call).

26 CFR 601.602: Forms and instructions. (Also Part I, sections 446, 471, 472, 1.446–1, 1.471–8, 1.472–1.)

Rev. Proc. 98–49

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

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