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SECTION 4. EFFECTIVE DATE

Internal Revenue Bulletin 1998-52 · 2026-10-03 edition · updated 2026-10-04 · United States

.01 General Rule. Except as provided in section 4.02, this revenue procedure applies to tax years beginning in 1999.

.02 Calendar Year Rule. This revenue procedure applies to transactions or events occurring in calendar year 1999 for purposes of section 3.13 (funeral trusts),

1998–52 I.R.B. 23 December 28, 1998

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▸Contents — Internal Revenue Bulletin 1998-52
Internal Revenue Bulletin 1998-52

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