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SECTION 1. PURPOSE

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

This revenue procedure amplifies and supersedes the provisions of Rev. Proc. 94–23, 1994–1 C.B. 609, and Rev. Proc. 97–40, 1997–33 I.R.B. 50. This revenue procedure is intended to provide guidance for taxpayers requesting relief for late S corporation elections and certain untimely elections required to be filed by or with respect to an S corporation. Accompanying this document is a flowchart designed to aid taxpayers in applying this revenue procedure.

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▸Contents — Internal Revenue Bulletin 1998-46
Internal Revenue Bulletin 1998-46

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