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bulletin Internal Revenue›Rev. Proc. 98-60

SECTION 10. REVIEW BY

Internal Revenue Bulletin 1998-51 · 2026-10-03 edition · updated 2026-10-04 · United States

NATIONAL OFFICE . . . . . . . . . . . . . 26

.01 In general . . . . . . . . . . . . . . . . 26 .02 Incomplete application—

21 day rule . . . . . . . . . . . . . . . 26 .03 Conference in the national

office . . . . . . . . . . . . . . . . . . . 26 .04 National office

determination . . . . . . . . . . . . . 26 (1) Consent not granted . . . . . . 26 (2) Application changed . . . . . . 26

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