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bulletin Internal Revenue›Rev. Proc. 98-60

SECTION 4. SCOPE . . . . . . . . . . . . . 20

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

.01 Applicability . . . . . . . . . . . . . . 20 .02 Inapplicability . . . . . . . . . . . . . 20

.01 In general . . . . . . . . . . . . . . . . 25 .02 Exceptions . . . . . . . . . . . . . . . . 25

provisions . . . . . . . . . . . . . . . . 24

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▸Contents — Internal Revenue Bulletin 1998-51

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