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Directory Results for Revenue Procedure 1998-45 - 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. to Revenue Procedure 1998-46 - 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 conity violations of section 472(c) or