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SEC. 5. EFFECTIVE DATE
Internal Revenue Bulletin 1998-52 · 2026-10-03 edition · updated 2026-10-04 · United States
This revenue procedure applies to any return filed on 1998 tax forms for a taxable year beginning in 1998, and to any return filed on 1998 tax forms in 1999 for short taxable years beginning in 1999.
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