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 Proc. 98–16 is modified and superseded effective April 1, 2005.
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