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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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▸Contents — Internal Revenue Bulletin 1998-43

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