| Revenue Procedures |
Bulletin |
Date of IRB |
 |
| Rev. Proc. 98-65(PDF, 292K) |
IRB #1998-52(HTML) |
Dec. 28, 1998 |
| Substitute printed, computer-prepared, and computer-generated tax forms and schedules for 1998. Requirements are set forth for privately designed and printed federal tax forms and conditions under which the Service will accept computer-prepared and computer-generated tax forms and schedules. Rev. Proc. 97-54 superseded. |
| Rev. Proc. 98-64(PDF, 54K) |
IRB #1998-52(HTML) |
Dec. 28, 1998 |
| Per them allowances. This procedure provides optional rules for deeming substantiated the amount of certain reimbursed traveling expenses of an employee as well as for determining the amount of deductible meals while traveling away from home. Rev. Proc. 97-59 superseded. |
| Rev. Proc. 98-63(PDF, 47K) |
IRB #1998-52(HTML) |
Dec. 28, 1998 |
| Option standard mileage rates. This procedure announces 31 cents as the optional rate for deducting or accounting for expenses for business use of an automobile, 14 cents as the optional rate for deducting or accounting for use of an automobile as a charitable contribution, and 10 cents as the optional rate for deducting or accounting for use of an automobile as a medical or moving expense for 1999. It provides rules for substantiating the deductible expenses of using an automobile for business, moving, medical, or charitable purposes. Rev. Proc. 97-58 superseded. |
| Rev. Proc. 98-62(PDF, 24K) |
IRB #1998-52(HTML) |
Dec. 28, 1998 |
| Penalties; substantial understatement. Guidance is provided concerning when information shown on a return in accordance with the applicable forms and instructions will be adequate disclosure for purposes of reducing an understatement of income tax under section 6662(d) of the Code. |
| Rev. Proc. 98-61(PDF, 31K) |
IRB #1998-52(HTML) |
Dec. 28, 1998 |
| Cost-of-living adjustments for 1999. The Service provides cost-of-living adjustments for the tax rate tables for individuals, estates, and trusts, the standard deduction amounts, the personal exemption, and several other items that use the adjustment method provided for the tax rate tables. The Service also provides the adjustment for eligible long-term care premiums and another item that uses the adjustment method provided for eligible long-term care premiums. |
| Rev. Proc. 98-60(PDF, 171K) |
IRB #1998-51(HTML) |
Dec. 21, 1998 |
| Methods of accounting; automatic consent. Procedures are provided under which a taxpayer may obtain automatic consent of the Commissioner to change certain methods of accounting. |
| Rev. Proc. 98-59(PDF, 32K) |
IRB #1998-50(HTML) |
Dec. 14, 1998 |
| Roth IRAs; prototypes. This procedure describes the method for obtaining approval of prototype Roth IRAs (including dual-purpose IRAs) by a prototype sponsor. It also provides guidance on transitional relief for users of Roth IRAs that have not been approved by the Service. |
| Rev. Proc. 98-58(PDF, 13K) |
IRB #1998-49(HTML) |
Dec. 7, 1998 |
| Alternative minimum tax; change in accounting method. A procedure is provided to allow taxpayers to automatically change their method of accounting under section 446 of the Code for certain deferred payment sales contracts (relating to property used or produced in the trade or business of farming) to the installment method for alternative minimum tax purposes. |
| Rev. Proc. 98-57(PDF, 17K) |
IRB #1998-48(HTML) |
Nov. 30, 1998 |
| Qualified Zone Academy Bond Limitations for 1999. This procedures sets forth the maximum face amount of Qualified Zone Academy Bonds that may be issued for each State in 1999. For this purpose "State" includes the District of Columbia and the possessions of the United States. |
| Rev. Proc. 98-56(PDF, 14K) |
IRB #1998-46(HTML) |
Nov. 16, 1998 |
| Section 1374 no-rule. This procedure amplifies the "No Rule" revenue procedure, Rev. Proc. 98-3, 1998-1 I.R.B. 100, to include certain issues arising in the timber, coal, and domestic iron ore industries under sections 631 and 1374 of the Code. |
| Rev. Proc. 98-55(PDF, 38K) |
IRB #1998-46(HTML) |
Nov. 16, 1998 |
| Late election relief for S corporations. If an S election or other related election is filed after the due date for the desired effective date of that election, special procedures permit taxpayers meeting the eligibility requirements outlined in this revenue procedure to request relief through the service center instead of applying for a private letter ruling. This revenue procedure extends the special procedure for late S corporation elections described in Rev. Procs. 97-40 from 6 months to 12 months (but in no event to later than the unextended due date of the tax return for the first year the corporation intended to be an S corporation), provides similar relief for certain QSub elections, and extends the application of Rev. Procs. 94-23 to ESBT elections. Rev. Procs. 94-23 and 97-40 amplified and superseded. |
| Rev. Proc. 98-54(PDF, 29K) |
IRB #1998-43(HTML) |
Oct. 26, 1998 |
| Rescission of deficiency notice. Taxpayers are provided with instructions for entering into an agreement with the Service to rescind a notice of deficiency. Rev. Proc. 88-17 clarified, modified, and superseded. |
| Rev. Proc. 98-53(PDF, 18K) |
IRB #1998-40(HTML) |
Oct. 5, 1998 |
| Determination letter requests; plan amendments. This procedure allows for determination letter requests with caveats for statutory changes. Rev. Proc. 98-14 modified. |
| Rev. Proc. 98-52(PDF, 81K) |
IRB #1998-37(HTML) |
Sept. 14, 1998 |
| Electronic filing; magnetic media. Specifications are set forth for the magnetic or electronic filing of 1998 Forms 8027. The forms may be filed with the Service using lb inch magnetic tape; IBM 3480/3490 or AS400 compatible tape cartridges; or 5 1/4-, 3 1/2-inch diskettes and electronic filing through the Information Reporting Program Bulletin Board System (IRB-BBS). Rev. Proc. 92-81 superseded. |
| Rev. Proc. 98-51(PDF, 61K) |
IRB #1998-38(HTML) |
Sept. 21, 1998 |
| Form 1040 online filing program. Participants in the Form 1040 online filing program are informed of their obligations to the Service, taxpayers, and other participants. Rev. Proc. 97-61 superseded. |
| Rev. Proc. 98-50(PDF, 83K) |
IRB #1998-38(HTML) |
Sept. 21, 1998 |
| Form 1040 IRS e-file program. Participants in the Form 1040 IRS e-file program are informed of their obligations to the Service, taxpayers, and other participants. Rev. Proc. 97-60 superseded. |
| Rev. Proc. 98-49(PDF, 30K) |
IRB #1998-37(HTML) |
Sept. 14, 1998 |
| LIFO; price Indexes; inventory price computation method. Guidance is provided to taxpayers using the dollar value last-in, first-out (LIFO) inventory method and the inventory price index computation (IPIC) method regarding the computation of a percent change for an index category that is affected by revisions to the CPI Detailed Report or the PPI Detailed Report. |
| Rev. Proc. 98-48(PDF, 22K) |
IRB #1998-38(HTML) |
Sept. 21, 1998 |
| Qualified small business Stock; rollover of gain; election. Procedures are provided for taxpayers to make an election under section 1045 of the Code to defer recognition of gain on the sale of qualified small business stock. |
| Rev. Proc. 98-47(PDF, 24K) |
IRB #1998-37(HTML) |
Sept. 14, 1998 |
| Business expenses; environmental remediation costs; election. Procedures are provided for taxpayers to make the election under section 198 of the Code to deduct any qualified environmental remediation expenditure. |
| Rev. Proc. 98-46(PDF, 19K) |
IRB #1998-36(HTML) |
Sept. 8, 1998 |
| Last-in, first-out inventories; truck dealers. Rev. Proc. 97-44, 1997-41 I.R.B. 8, is modified to extend the relief provided by that revenue procedure for certain LIFO conformity violations of section 472(c) or (e)(2) of the Code to medium-and heavy-duty truck dealers. |
| Rev. Proc. 98-45(PDF, 16K) |
IRB #1998-34(HTML) |
Aug. 24, 1998 |
| Low-income housing tax credit. This procedure publishes the amounts of unused housing credit carryovers allocated to qualified states under section 42(h)(3)(D) of the Code for calendar year 1998. |
| Rev. Proc. 98-44(PDF, 200K) |
IRB #1998-32(HTML) |
Aug. 10, 1998 |
| This procedure provides specifications for filing Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding, Magnetically or Electronically. |
| Rev. Proc. 98-42(PDF, 19K) |
IRB #1998-28(HTML) |
July 13, 1998 |
| Minimum funding standards and limitations on deductions; retroactive amendment of money purchase pension plan. This procedure provides guidance regarding the application of the minimum funding standards of section 412 of the Code and the limitations on deductions under section 404 of the Code to retroactive plan amendments of qualified money purchase pension plans, which relate to changes in the plan qualification requirements made by the Uruguay Round Agreements Act, the Small Business Job Protection Act of 1996, and the Taxpayer Relief Act of 1997. |
| Rev. Proc. 98-41(PDF, 29K) |
IRB #1998-32(HTML) |
Aug. 10, 1998 |
| Section 457 model amendments. This procedure provides model amendments that an eligible employer may use to amend its section 457(b) eligible deferred compensation plan to reflect the revisions made to section 457 of the Code by the Small Business Job Protection Act of 1996 and the Taxpayer Relief Act of 1997. |
| Rev. Proc. 98-40(PDF, 23K) |
IRB #1998-32(HTML) |
Aug. 10, 1998 |
| Section 457 ruling program. This procedure describes the conditions under which the sponsor of an eligible deferred compensation plan under section 457 of the Code may obtain a ruling from the Service that takes into account changes made by the Small Business Job Protection Act of 1996 and the Taxpayer Relief Act of 1997. Rev. Proc. 98-3 modified and amplified. |
| Rev. Proc. 98-39(PDF, 32K) |
IRB #1998-26(HTML) |
June 29, 1998 |
| This procedure modifies Rev. Proc. 97-35, 1997-33 I.R.B. 11, to clarify that capitalization under section 263 of the Code applies to certain package design costs, and that Rev. Proc. 97-35 does not apply to costs of a package design that is "an amortizable section 197 intangible." Rev. Proc. 97-35 modified. |
| Rev. Proc. 98-38(PDF, 20K) |
IRB #1998-27(HTML) |
July 6, 1998 |
| Section 911 (d)(4) waiver. Guidance is provided to individuals who fail to meet the eligibility requirements of section 911 (d)(1) of the Code because adverse conditions in a foreign country preclude the individual from meeting those requirements. A current list of countries and the dates those countries are subject to the section 911 (d)(4) waiver is provided. |
| Rev. Proc. 98-37(PDF, 80K) |
IRB #1998-26(HTML) |
June 29, 1998 |
| Reproduction of forms; Forms 1096, 1098, 1099, 5498, and W-2G. Requirements are set forth for reproducing paper substitutes for Forms 1096, 1098, 1099, 5498, and W-2G, and for furnishing substitute statements to form recipients. Rev. Proc. 97-32 superseded. |
| Rev. Proc. 98-36(PDF, 48K) |
IRB #1998-23(HTML) |
June 8, 1998 |
| Magnetic Media/Electronic Filing Program; Form 1040NR. Participants in the Magnetic Media/Electronic Filing Program for Form 1040NR, U.S. Nonresident Alien Income Tax Return, are informed of their obligations to the Internal Revenue Service, taxpayers, and other participants. Rev. Proc. 97-28 superseded. |
| Rev. Proc. 98-35(PDF, 276K) |
IRB #1998-21(HTML) |
May 26, 1998 |
| Magnetic media; electronic filing; 1998 form specifications. Specifications are set forth for the magnetic or electronic filing of 1998 Forms 1098, 1099, 5498, and W-2G. The forms may be filed with the Internal Revenue Service using 1/2 inch magnetic tape; IBM 3480/3490 or AS400 compatible tape cartridges; 8mm tape cartridges; 4mm cartridges; 1/4-inch cartridges; or 5 1/4-, 3 1/2-inch diskettes. Rev. Proc. 97-34 superseded. |
| Rev. Proc. 98-34(PDF, 22K) |
IRB #1998-18(HTML) |
May 4, 1998 |
| Valuation of compensatory stock options. This procedure sets forth a methodology to value certain compensatory stock options for gift, estate, and generation-skipping transfer tax purposes. |
| Rev. Proc. 98-33(PDF, 61K) |
IRB #1998-19(HTML) |
May 11, 1998 |
| General rules and specifications for private printing of Forms W-2 and W-3. Specifications are set forth for the private printing of paper substitutes for tax year 1998 Form W-2, Wage and Tax Statement, and Form W-3, Transmittal of Wage and Tax Statements. Rev. Procs. 97-24 and 97-24A superseded. |
| Rev. Proc. 98-32(PDF, 50K) |
IRB #1998-17(HTML) |
April 27, 1998 |
| Information is provided about the Electronic Federal Tax Payment System (EFTPS) programs for Batch Filers and Bulk Filers (Filers). EFTPS is an electronic remittance processing system for making federal tax deposits (FTDs) and federal tax payments (FTPs). The Batch Filer and Bulk Filer programs are used by Filers for electronically submitting enrollments, FTDs, and FTPs on behalf of multiple taxpayers. |
| Rev. Proc. 98-31(PDF, 16K) |
IRB #1998-23(HTML) |
June 8, 1998 |
| This procedure provides the domestic asset/liability percentages and domestic investment yield percentages that are necessary for foreign companies conducting insurance business in the United States to compute their minimum effectively connected net investment income. |
| Rev. Proc. 98-30(PDF, 33K) |
IRB #1998-17(HTML) |
April 27, 1998 |
| Automobile owners and lessees. This procedure provides owners and lessees of passenger automobiles (including electric automobiles) with tables detailing the limitations on depreciation deductions for automobiles first placed in service during calendar year 1998 and the amounts to be included in income for automobiles first leased during calendar year 1998. In addition, this revenue procedure provides the maximum allowable value of employer-provided automobiles first made available to employees for personal use in calendar year 1998 for which the vehicle cents-per-mile valuation rule provided under section 1.61-21(e) of the Income Tax Regulations may be applicable. |
| Rev. Proc. 98-29(PDF, 24K) |
IRB #1998-15(HTML) |
April 13, 1998 |
| Inventory shrinkage estimates. Guidance, including a "retail safe harbor method," is provided for a taxpayer that wants to change to a method of accounting for estimating inventory "shrinkage" in computing ending inventory. |
| Rev. Proc. 98-28(PDF, 20K) |
IRB #1998-15(HTML) |
April 13, 1998 |
| Qualified mortgage bonds; mortgage credit certificates; national median gross income. Guidance is provided concerning the use of the national and area median gross income figures by issuers of qualified mortgage bonds and mortgage credit certificates in determining the housing cost/income ratio described in section 143(f)(5) of the Code. Rev. Proc. 97-26 is obsolete except as provided in section 5.02 of this revenue procedure. |
| Rev. Proc. 98-27(PDF, 50K) |
IRB #1998-15(HTML) |
April 13, 1998 |
| This procedure provides guidance to foreign financial institutions that desire to enter into a withholding agreement with the Service in order to be treated as qualified intermediaries under new section 1. 1441 -1 (e)(5) of the Income Tax Regulations. It describes the application procedures for becoming a qualified intermediary and the terms that the Service will ordinarily require in a withholding agreement. |
| Rev. Proc. 98-26(PDF, 58K) |
IRB #1998-13(HTML) |
March 30, 1998 |
| Electronic filing; magnetic media; 1998 Form W-4 specifications. Specifications for filing Form W-4, Employee's Withholding Allowance Certificate, magnetically or electronically, are set forth. |
| Rev. Proc. 98-25(PDF, 37K) |
IRB #1998-11(HTML) |
March 16, 1998 |
| Books and records; automatic data processing system. This procedure specifies the basic requirements that the Service considers to be essential in cases where a taxpayer's records are maintained within an Automatic Data Processing (ADP) system. Rev. Proc. 91-59 updated and superseded. |
| Rev. Proc. 98-24(PDF, 22K) |
IRB #1998-10(HTML) |
March 9, 1998 |
| Automobile owners and lessees. This procedure provides owners and lessees of passenger automobiles designed to be propelled primarily by electricity and built by an original equipment manufacturer (electric automobiles) with tables detailing the limitations on depreciation deductions for owners of electric automobiles first placed in service after August 5, 1997, and before January 1, 1998, and the amounts to be included in income by lessees of electric automobiles first leased after August 5, 1997, and before January 1, 1998. |
| Rev. Proc. 98-23(PDF, 22K) |
IRB #1998-10(HTML) |
March 9, 1998 |
| Conversion of a Qualified Subchapter S Trust (QSST) to an Electing Small Business Trust (ESBT) and of an ESBT to a QSST This procedure provides automatic consent of the Commissioner for the conversion of a Qualified Subchapter S Trust (QSST) to an Electing Small Business Trust (ESBT) and of an ESBT to a QSST |
| Rev. Proc. 98-22(PDF, 95K) |
IRB #1998-12(HTML) |
March 23, 1998 |
| Administrative programs; closing agreements. This procedure consolidates and expands upon the following current Employee Plans programs: the Administrative Policy Regarding Self-Correction, the Walk-in Closing Agreement Program, the Audit Closing Agreement Program, the Voluntary Compliance Resolution (VCR) Program, and the Standardized VCR Procedure. Rev. Procs. 94-16, 94-62, and 96-29 modified and superseded. |
| Rev. Proc. 98-21(PDF, 21K) |
IRB #1998-8(HTML) |
Feb. 23, 1998 |
| Procedures concerning requests to the U.S. competent authority for assistance in resolving cases under Article XIII(8) of the U.S.-Canada Income Tax Convention are set forth. |
| Rev. Proc. 98-20(PDF, 28K) |
IRB #1998-7(HTML) |
Feb. 17, 1998 |
| This procedure sets forth the acceptable form of written assurances that will except the sale or exchange of a principal residence from information reporting. |
| Rev. Proc. 98-19(PDF, 26K) |
IRB #1998-7(HTML) |
Feb. 17, 1998 |
| Organizations excepted from reporting lobbying expenditures. This procedure provides guidance to organizations exempt from taxation under Code section 501(a) on the application of amendments made to Code sections 162(e) and 6033(e) by section 13222 of the Omnibus Budget Reconciliation Act of 1993. Rev. Procs. 95-35 and 95-35A superseded. |
| Rev. Proc. 98-18(PDF, 177K) |
IRB #1998-6(HTML) |
Feb. 9, 1998 |
| Rural airports. This procedure contains a list of "rural airports," as defined in section 4261(e)(1)(B) of the Code, for purposes of computing the tax on air transportation. The procedure also provides guidance on how to calculate the tax where at least one segment of multiple segment domestic transportation does not begin or end at a rural airport. |
| Rev. Proc. 98-17(PDF, 25K) |
IRB #1998-5(HTML) |
Feb. 2, 1998 |
| Environmental cleanup costs; letter rulings, Special procedures are provided for requesting written guidance from the Service on the tax treatment under sections 162, 165, 198, and 263 of the Code of environmental cleanup costs incurred in projects that span several years. |
| Rev. Proc. 98-16(PDF, 24K) |
IRB #1998-5(HTML) |
Feb. 2, 1998 |
| General standards for student FICA exception under section 3121(b)(10) of the Code. This procedure sets forth generally applicable standards for determining whether services performed by students in the employ of certain institutions of higher education qualify for the exception from FICA tax provided under section 3121 (b)(10) of the Code. |
| Rev. Proc. 98-15(PDF, 18K) |
IRB #1998-4(HTML) |
Jan. 26, 1998 |
| Underpayment interest; interest expense deduction; estates. Procedures are provided for estates of decedents dying before January 1, 1998, to elect, under section 503(d)(2) of the Taxpayer Relief Act of 1997, to reduce the rate of interest on estate taxes deferred under section 6166 of the Code and forgo the deduction for interest paid on the deferred estate taxes under sections 2053 and 163(h) of the Code. |
| Rev. Proc. 98-14(PDF, 29K) |
IRB #1998-4(HTML) |
Jan. 26, 1998 |
| Determination letters; Small Business Job Protection Act. This procedure opens the determination letter program for qualified plans that seek to comply with changes in the qualification requirements made by the Uruguay Round Agreements Act and the Taxpayer Relief Act of 1997, as well as those changes in the qualification requirements made by the Small Business Job Protection Act of 1996 that are effective before the first day of the first plan year beginning on or after January 1, 1999. |
| Rev. Proc. 98-13(PDF, 19K) |
IRB #1998-4(HTML) |
Jan. 26, 1998 |
| Section 646 election. This procedure provides the procedures and requirements for making the section 646 election to treat certain revocable trusts as part of an estate. |
| Rev. Proc. 98-12(PDF, 21K) |
IRB #1998-4(HTML) |
Jan. 26, 1998 |
| Insurance companies; discounting estimated salvage recoverable. The salvage discount factors are set forth for the 1997 accident year. These factors will be used for computing estimated salvage recoverable under section 832 of the Code. |
| Rev. Proc. 98-11(PDF, 35K) |
IRB #1998-4(HTML) |
Jan. 26, 1998 |
| Insurance companies; loss reserves; discounting unpaid losses. The loss payment patterns and discount factors are set forth for the 1997 accident year, which is a determination year. These factors will be used for computing discounted unpaid losses under section 846 of the Code. |
| Rev. Proc. 98-10(PDF, 23K) |
IRB #1998-2(HTML) |
Jan. 12, 1998 |
| Minimum funding standards; change in funding method. This procedure provides approval to change the funding method used to determine the minimum funding standard for defined benefit plans for plan years beginning on or after January 1, 1998, to any one of the specific methods contained in this procedure. |
| Rev. Proc. 98-9(PDF, 18K) |
IRB #1998-3(HTML) |
Jan. 20, 1998 |
| This procedure sets forth the maximum face amount of Qualified Zone Academy Bonds that may be issued for each state in 1998. For this purpose, "state" includes the District of Columbia and the possessions of the United States. |
| Rev. Proc. 98-8(PDF, 160K) |
IRB #1998-1(HTML) |
Jan. 5, 1998 |
| User fees for employee plans and exempt organizations. Up-to-date guidance for complying with the user fee program of the Service as it pertains to requests for letter rulings, determination letters, etc., on matters under the jurisdiction of the Assistant Commissioner (Employee Plans and Exempt Organizations), is provided. Rev. Proc. 97-8 superseded. |
| Rev. Proc. 98-7(PDF, 28K) |
IRB #1998-1(HTML) |
Jan. 5, 1998 |
| Areas in which advance rulings will not be issued; Associate Chief Counsel (international). This procedure lists the Code provisions under the jurisdiction of the Associate Chief Counsel (International) that advance letter rulings or determination letters will not be issued. Rev. Proc. 97-7 superseded. |
| Rev. Proc. 98-6(PDF, 109K) |
IRB #1998-1(HTML) |
Jan. 5, 1998 |
| Employee plans determination letters. Revised procedures are provided for issuing determination letters on the qualified status of employee plans under sections 401 (a), 403(a), 409, and 4975 of the Code. Rev. Proc. 97-6 superseded. |
| Rev. Proc. 98-5(PDF, 82K) |
IRB #1998-1(HTML) |
Jan. 5, 1998 |
| Technical advise. Revised procedures are provided for furnishing technical advice to key district directors and chiefs, appeals offices, by the Assistant Commissioner (Employee Plans and Exempt Organizations) regarding issues in the employee plans areas (including actuarial matters) and exempt organizations areas. Rev. Proc. 97-5 superseded. |
| Rev. Proc. 98-4(PDF, 121K) |
IRB #1998-1(HTML) |
Jan. 5, 1998 |
| Rulings and determination letters; issuance procedures. Revised procedures are provided for furnishing ruling letters, information letters, etc., on matters relating to sections of the Code under the jurisdiction of the Assistant Commissioner (Employee Plans and Exempt Organizations). Rev. Proc. 97-4 superseded. |
| Rev. Proc. 98-3(PDF, 68K) |
IRB #1998-1(HTML) |
Jan. 5, 1998 |
| Areas in which advance rulings will not be issued; Associate Chief Counsel (Domestic), Associate Chief Counsel (Employee Benefits and Exempt Organizations). This procedure provides a revised list of those provisions of the Code under the jurisdiction of the Associate Chief Counsel (Domestic) and the Associate Chief Counsel (Employee Benefits and Exempt organizations), relating to matters where the Service will not issue advance rulings or determination letters. Rev. Procs. 97-3 and 97-53 superseded. |
| Rev. Proc. 98-2(PDF, 80K) |
IRB #1998-1(HTML) |
Jan. 5, 1998 |
| Technical advice to the district directors and chiefs, appeals offices, from the Associate Chief Counsel (Domestic), Associate Chief Counsel (Employee Benefits and Exempt Organizations), Associate Chief Counsel (Enforcement Litigation), and Associate Chief Counsel (international). Revised procedures are provided for furnishing technical advice to the district directors and chiefs, appeals offices, in areas under the jurisdiction of the Associate Chief Counsel (Domestic), the Associate Chief Counsel (Employee Benefits and Exempt Organizations), the Associate Chief Counsel (Enforcement Litigation), and the January 5,1998 Associate Chief Counsel (International). Taxpayers' rights when technical advice has been requested also are provided. Rev. Procs. 97-2 and 97-21 superseded. |
| Rev. Proc. 98-1(PDF, 188K) |
IRB #1998-1(HTML) |
Jan. 5, 1998 |
| Letter rulings, determination letters, and information letters issued by the Associate Chief Counsel (Domestic), Associate Chief Counsel (Employee Benefits and Exempt Organizations), Associate Chief Counsel (Enforcement Litigation), and Associate Chief Counsel (international). Revised procedures are provided for issuing letter rulings, determination letters, and information letters on specific issues under the jurisdiction of the Associate Chief Counsel (Domestic), the Associate Chief Counsel (Employee Benefits and Exempt Organizations), the Associate Chief Counsel (Enforcement Litigation), and the Associate Chief Counsel (International). Rev. Proc. 97-1 superseded. |
