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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