bulletin Internal Revenue›Rev. Proc. 98-60
SECTION 11. BANK RESERVES
Internal Revenue Bulletin 1998-51 · 2026-10-03 edition · updated 2026-10-04 · United States
FOR BAD DEBTS (§ 585) . . . . . . . . . 43
market method of accounting for nonfinancial customer paper . . . . . . . . . . . . . . . . . . . . 42 (1) Description of change
bonds . . . . . . . . . . . . . . . . . . . . 38 (1) Description of change and
scope . . . . . . . . . . . . . . . . . . 38 (2) Manner of making the
“shrinkage” . . . . . . . . . . . . . . 40 (1) Description of change
and scope . . . . . . . . . . . . . . . 40 (2) Scope limitations
inapplicable . . . . . . . . . . . . . 40 (3) Additional requirements . . . 40 (4) Audit protection . . . . . . . . . . 40 (5) Future change . . . . . . . . . . . 40
and scope . . . . . . . . . . . . . . . 42 (2) Additional Requirements . . . 43 (3) No audit protection . . . . . . . 43 .02 Reserved . . . . . . . . . . . . . . . . . 43
change . . . . . . . . . . . . . . . . . 38 .02 Reserved . . . . . . . . . . . . . . . . . 38
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