Note:

Internal Revenue Manual Part 4. Examining Process · 2026-10-03 edition · updated 2026-10-04 · United States

For both Letters 923 and Letter 923-E, you must insert the GM's information in the contact section. The GM must approve the issuance of Letter 923 or Letter 923-E.

Get a plain-English answer with a citation back to this text.

▸Contents — Internal Revenue Manual Part 4. Examining Process

Internal Revenue Manual Part 4. Examining Process

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.