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Directory Results for Revenue Procedure 1998-16 - 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 pered by students in the employ to Revenue Procedure 1998-17 - 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