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SECTION 10. EFFECT ON OTHER

Internal Revenue Bulletin 2005-2 · 2026-10-03 edition · updated 2026-10-04 · United States

PUBLISHED ITEMS

.01 Rev. Proc. 98–16, 1998–1 C.B. 403, is no longer suspended. Employers may rely on Rev. Proc. 98–16 with respect to services performed prior to April 1, 2005. .02 Rev. Proc. 98–16 is modified and superseded effective April 1, 2005.

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▸Contents — Internal Revenue Bulletin 2005-2

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