bulletin Internal Revenue›Rev. Proc. 98-60
SECTION 13. EFFECTIVE DATE . . 26
Internal Revenue Bulletin 1998-51 · 2026-10-03 edition · updated 2026-10-04 · United States
.01 In general . . . . . . . . . . . . . . . . 26 .02 Transition rules . . . . . . . . . . . . 26 .03 Special rules . . . . . . . . . . . . . . 26
(1) Change in method of
accounting for depreciation . . . . . . . . . . . . . 26 (2) Change in method of
accounting to discontinue the mark-to-market method of accounting . . . . . . . . . . . . 26 (3) Change in method of
accounting for a pool of debt instruments . . . . . . . . . 26
Get a plain-English answer with a citation back to this text.
Ask AI about this code