Introduction›Rev. Proc. 96-3, page 82.
SECTION 7. UNDER WHAT
Internal Revenue Bulletin 1996-1 · 2026-10-03 edition · updated 2026-10-04 · United States
CIRCUMSTANCES DOES THE SERVICE HAVE DISCRETION TO ISSUE LETTER RULINGS AND DETERMINATION LETTERS?
Ordinarily not in certain areas because of factual nature of the problem
Not on alternative plans or hypothetical situations
Ordinarily not on part of an integrated transaction
On constructive sales price under § 4216(b) or § 4218(c)
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