Notice 98-3, 1998-1 C.B. 333.
Internal Revenue Bulletin 2023-1 · 2026-10-03 edition · updated 2026-10-04 · United States
SUBJECT MATTERS REVENUE PROCEDURE
Accounting periods; changes in period
Classification of liquidating trusts
Earnings and profits determinations
Estate, gift, and generation-skipping transfer tax issues
Intercompany transactions; election not to defer gain or loss
Get a plain-English answer with a citation back to this text.
Ask AI about this code