Revocation or Termination of Organizations Covered by a Group Ruling
Internal Revenue Manual Part 4. Examining Process · 2026-10-03 edition · updated 2026-10-04 · United States
This section focuses on an examiner’s responsibilities for examinations of organizations under a group ruling. It addresses these topics:
Revocations of group rulings
Terminations of group rulings
Appeals consideration
Get a plain-English answer with a citation back to this text.
Ask AI about this code