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SECTION 5. DRAFTING

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

INFORMATION

The principal author of this revenue procedure is John Moran of the Office of Assistant Chief Counsel (Income Tax and Accounting). For further information regarding this revenue procedure, contact Mr. Moran on (202) 622-4940 (not a tollfree call).

26 CFR 601.105: Examination of returns and claims for refund, credit or abatement; determination of correct tax liability. (Also Part I, section 6662.)

Rev. Proc. 98–62

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

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