Rev. Proc.98-46 (modifies Rev. Proc.97-43)--Procedures for Electing Out of Exemptions Under Section 1.475(c)-1; and Revenue Ruling 97-39, Mark-to-Market Accounting Method for Dealers in Securities

Rev. Proc. 98-46 (modifies Rev. Proc.97-43)--Procedures for Electing Out of Exemptions Under Section 1.475(c)-1; and Rev. Rul. 97-39, Mark-to-Market Accounting Method for Dealers in Securities

OMB: 1545-1558

IC ID: 18724

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Rev. Proc.98-46 (modifies Rev. Proc.97-43)--Procedures for Electing Out of Exemptions Under Section 1.475(c)-1; and Revenue Ruling 97-39, Mark-to-Market Accounting Method for Dealers in Securities db-1558-016
 
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26 CFR 601.204

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