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Directory Results for Revenue Procedure 1998-14 - 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 to Revenue Procedure 1998-15 - 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