SECTION 7. EFFECT ON OTHER
Internal Revenue Bulletin 1999-2 · 2026-10-03 edition · updated 2026-10-04 · United States
DOCUMENTS
.01 Notice 98–14 is superseded with respect to federal tax deposits required to be made after January 18, 1999. Notice 98–14 continues to apply to deposits required to be made on or before January 18, 1999, with respect to return periods beginning after December 31, 1997.
.02 Rev. Proc. 90–58 is amplified.
DRAFTING INFORMATION
The principal author of this revenue procedure is Marc C. Porter of the Office of Assistant Chief Counsel (Income Tax and Accounting). For further information regarding this revenue procedure, contact Marc C. Porter at (202) 622-4940 (not a toll-free call).
26 CFR 601.105: Examination of returns and claims for refund, credit, or abatement; determina- tion of correct tax liability. (Also Part I, section 42.)
Rev. Proc. 99–11
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