bulletin Internal Revenue›Rev. Proc. 98-60
SECTION 8. EFFECT OF
Internal Revenue Bulletin 1998-51 · 2026-10-03 edition · updated 2026-10-04 · United States
CONSENT . . . . . . . . . . . . . . . . . . . . . 25
.01 In general . . . . . . . . . . . . . . . . 25 .02 Retroactive change or
modification . . . . . . . . . . . . . . 25
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