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GIFT TAX

Internal Revenue Bulletin 1998-44 · 2026-10-03 edition · updated 2026-10-04 · United States

Advance pricing agreements, small busi ness taxpayers (Notice 10) 6, 9 Article XIII (8) Rev. Proc. (RP 21) 8, 27 Automobile owners and lessees (RP 24)

10, 31 ; (RP 30) 17, 6

Nonstatutory stock option, transfer (RR

  1. 18, 7 Qualifying income interest, disposition

(RR 8) 7, 24 Valuation of compensatory stock options

(RP 34) 18, 15

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▸Contents — Internal Revenue Bulletin 1998-44

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