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SECTION 7. EFFECTIVE DATE
Internal Revenue Bulletin 1998-43 · 2026-10-03 edition · updated 2026-10-04 · United States
This revenue procedure is effective with respect to notices of deficiency issued on or after January 1, 1986.
DRAFTING INFORMATION
The principal author of this revenue procedure is Catherine A. Prohofsky of the Office of Assistant Chief Counsel (Income Tax and Accounting). For further information regarding this revenue procedure, contact Andrew Irving on (202) 622-4930 (not a toll-free call).
1998–43 I.R.B. 9 October 26, 1998
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