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of 8821/2848’s

Note:

Internal Revenue Manual Part 21. Customer Account Services · 2026-10-03 edition · updated 2026-10-04 · United States

For purposes of determining whether an organization has a determination letter or private letter ruling, it is sufficient if the organization has a 990 filing requirements code of 990FR-14.

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▸Contents — Internal Revenue Manual Part 21. Customer Account Services
Internal Revenue Manual Part 21. Customer Account Services

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