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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