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bulletin Internal Revenue›Introduction›HIGHLIGHTS OF THIS ISSUE—Continued

ADMINISTRATIVE—Continued

Internal Revenue Bulletin 1998-46 · 2026-10-03 edition · updated 2026-10-04 · United States

100, to include certain issues arising in the timber, coal, and domestic iron ore industries under sections 631 and 1374 of the Code.

Announcement 98–99, page 34. Test of mediation procedure for appeals. Appeals is conducting an additional two-year test of its mediation procedure. This announcement contains the procedures that taxpayers may use to request mediation for certain issues that are in the Appeals administrative process and that are not docketed in any court.

Announcement 98–100, page 42. The Service announces that in order to fully consider comments received in response to draft training materials on the application of section 119 of the Code to the hospitality industry, it will not release final training materials by October 31, 1998. The Service confirms that taxpayers will have until 30 days after the final materials are issued to indicate interest in accepting the related settlement initiative, and the Service responds to a question about the terms of the settlement initiative.

November 16, 1998 4 1998–46 I.R.B.

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