SECTION 5. UNDER WHAT

CIRCUMSTANCES DOES THE NATIONAL OFFICE ISSUE LETTER RULINGS?

p. 12

p. 12 .01 Letter ruling

.02 Closing agreement

.03 Determination letter

.04 Information letter

.05 Revenue ruling

.06 Oral guidance

(1) No oral rulings, and no written rulings in response to oral requests

(2) Discussion possible on substantive issues

p. 14 .01 Issues under the jurisdiction of the Associate Chief Counsel (Domestic)

(1) Issues under the Assistant Chief Counsel (Corporate)

(2) Issues under the Assistant Chief Counsel (Financial Institutions and

Products)

(3) Issues under the Assistant Chief Counsel (Income Tax and

Accounting)

(4) Issues under the Assistant Chief Counsel (Passthroughs and Special

Industries)

.02 Issues under the jurisdiction of the Associate Chief Counsel (Employee

Benefits and Exempt Organizations)

.03 Issues under the jurisdiction of the Associate Chief Counsel (Enforce ment Litigation)

.04 Issues under the jurisdiction of the Associate Chief Counsel

(International)

p. 15 .01 Alcohol, tobacco, and firearms taxes

.02 Employee plans and exempt organizations

p. 15 .01 In income and gift tax matters

.02 Request for extension of time for making an election or for other relief

under § 301.9100–1 of the Procedure and Administration Regulations

.03 Determinations under § 999(d) of the Internal Revenue Code

.04 In matters involving § 367

.05 In estate tax matters

.06 In matters involving additional estate tax under § 2032A(c)

.07 In matters involving qualified domestic trusts under § 2056A

.08 In generation-skipping transfer tax matters

.09 In employment and excise tax matters

.10 In administrative provisions matters

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