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SEC. 2. CHANGES FROM REV.
Internal Revenue Bulletin 1998-52 · 2026-10-03 edition · updated 2026-10-04 · United States
PROC. 97–56
.01 Editorial changes have been made to update the revenue procedure for returns filed on 1998 tax forms for a taxable year beginning in 1998, and returns filed on 1998 tax forms in 1999 for short taxable years beginning in 1999.
.02 Section 4.01(4)(c) has been added with regard to transactions and amounts under §§ 6114 and 7701(b) as disclosed on Form 8833, Treaty-Based Return Position Disclosure.
.03 Section 4.01(5)(a) of this revenue procedure has been revised to eliminate the reference to Form 3903-F, Foreign Moving Expenses, because that form is now obsolete.
.04 Section 4.01(5)(b) of Rev. Proc. 97–56 has been eliminated from this revenue procedure because Form 2119, Sale of Your Home, has been eliminated.
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