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SECTION 5. REQUEST FOR PUBLIC
Internal Revenue Bulletin 1998-46 · 2026-10-03 edition · updated 2026-10-04 · United States
COMMENTS
The Service requests comments on the extent to which § 1374 applies to the situations described in section 3 of this revenue procedure. Written comments must be received by January 28, 1999. Send comments to: CC:DOM:CORP:R (Revenue Procedure 98–56), Room 5226, Internal Revenue Service, POB 7604, Ben Franklin Station, Washington, DC 20044. Submissions may be hand delivered between the hours of 8 a.m. and 5 p.m. to CC:DOM:CORP:R (Revenue Procedure 98-56), Courier’s Desk, Internal Revenue Service, 1111 Constitution Avenue, NW, Washington, DC. Alternatively, taxpayers may submit comments electronically via the Service’s Internet site at www.irs. ustreas.gov/prod/tax_regs/comments.html. All comments submitted will be available for public inspection and copying.
DRAFTING INFORMATION
The principal author of this revenue procedure is Marlene P. Oppenheim of the Office of the Assistant Chief Counsel (Corporate). For further information regarding this revenue procedure contact Ms. Oppenheim at (202) 622-7750 (not a toll-free call).
26 CFR 601.201: Rulings and determination letters.
Rev. Proc. 98–56
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