SECTION 7. UNDER WHAT

CIRCUMSTANCES DO KEY DISTRICT DIRECTORS ISSUE DETERMINATION LETTERS?

p. 97

p. 97

p. 98 .01 In general

.02 Letter ruling

.03 Closing agreement

.04 Determination letter

.05 Opinion letter

.06 Notification letter

.07 Information letter

.08 Revenue ruling

.09 Oral guidance

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

(2) Discussion possible on substantive issues

.10 Nonbank trustee requests

p. 100

p. 101 .01 Determination letters

.02 Master and prototype plans

.03 Regional prototype plans

.04 Closing agreement program for defined contribution plans that

purchased GICs or GACs

.05 Voluntary Compliance Resolution Program

.06 Chief Counsel

.07 Alcohol, tobacco, and firearms taxes

p. 101 .01 In exempt organizations matters

.02 In employee plans matters

.03 In qualification matters

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

under § 301.9100–1 of the Procedure and Administration Regulations

.05 Issuance of a letter ruling before the adoption of regulations

.06 Issues in prior return

.07 Generally not to business associations or groups

.08 Generally not to foreign governments

p. 104 .01 Circumstances under which letters are issued by the key district director

.02 In general

.03 In employee plans matters

.04 In exempt organizations matters

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