bulletin Internal Revenue›Rev. Proc. 98-60
SECTION 13. EFFECTIVE DATE
Internal Revenue Bulletin 1998-51 · 2026-10-03 edition · updated 2026-10-04 · United States
.01 In general. Except as provided in sections 13.02 and 13.03 of this revenue procedure, this revenue procedure is effective for taxable years ending on or after December 21, 1998. The Service will return any application that is filed on or after December 21, 1998, if the application is filed with the national office pursuant to the Code, regulations, or administrative guidance other than this revenue
December 21, 1998 26 1998–51 I.R.B.
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