It is a question of fact whether a ball that has not been found after having been struck toward an obstruction is in the obstruction. In order to apply this Rule, it must be known or virtually certain that the ball is in the obstruction. In the absence of such knowledge or certainty, the player must proceed under Rule 27-1.
a. Ball in Movable Obstruction Not Found
If it is known or virtually certain that a ball that has not been
found is in a movable obstruction, the player may substitute
another ball and take relief without penalty under this Rule. If
he elects to do so, he must remove the obstruction and through
the green or in a hazard drop a ball, or on the putting green place
a ball, as near as possible to the spot directly under the place
where the ball last crossed the outermost limits of the movable
obstruction, but not nearer the hole.
b. Ball in Immovable Obstruction Not Found
If it is known or virtually certain that a ball that has not
been found is in an immovable obstruction, the player may
take relief under this Rule. If he elects to do so, the spot
where the ball last crossed the outermost limits of the
obstruction must be determined and, for the purpose of applying
this Rule, the ball is deemed to lie at this spot and the
player must proceed as follows:
(i) Through the Green: If the ball last crossed the outermost limits of the immovable obstruction at a spot through the green, the player may substitute another ball without penalty and take relief as prescribed in Rule 24-2b(i).
(ii) In a Bunker: If the ball last crossed the outermost limits of the immovable obstruction at a spot in a bunker, the player may substitute another ball without penalty and take relief as prescribed in Rule 24-2b(ii).
(iii) In a Water Hazard (including a Lateral Water Hazard): If the ball last crossed the outermost limits of the immovable obstruction at a spot in a water hazard, the player is not entitled to relief without penalty. The player must proceed under Rule 26-1.
(iv) On the Putting Green: If the ball last crossed the outermost limits of the immovable obstruction at a spot on the putting green, the player may substitute another ball without penalty and take relief as prescribed in Rule 24-2b(iii).
PENALTY FOR BREACH OF RULE:
Match play Loss of hole; Stroke play Two strokes.
©USGA, used with permission

