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SECTION 5. EFFECTIVE DATE
Internal Revenue Bulletin 1998-40 · 2026-10-03 edition · updated 2026-10-04 · United States
This revenue procedure is effective with respect to determination letter applications that are filed on or after April 27, 1998.
DRAFTING INFORMATION
The principal author of this revenue procedure is James Flannery of the Employee Plans Division. For further information regarding this revenue procedure, contact the Employee Plans Division’s telephone assistance service between the hours of 1:30 and 3:30 p.m. Eastern time, Monday through Thursday, on (202) 6226074/75. (These telephone numbers are not toll-free.)
26 CFR 601.201: Rulings and determination letters.
Rev. Proc. 98–53
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