SECTION 4. ON WHAT ISSUES

Internal Revenue Bulletin 1996-1 · 2026-10-03 edition · updated 2026-10-04 · United States

MUST WRITTEN GUIDANCE BE REQUESTED UNDER DIFFERENT PROCEDURES?

Employee Plans and Exempt Organizations

.01 Other procedures for obtaining rulings, determination letters, opinion letters, etc., on matters within the jurisdiction of the Assistant Commissioner (Employee Plans and Exempt Organizations) are contained in the following revenue procedures:

(1) National office letter rulings, information letters, etc.: See Rev. Proc. 96–4.

157 Sec.

Chief Counsel’s revenue procedure

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▸Contents — Internal Revenue Bulletin 1996-1

Internal Revenue Bulletin 1996-1

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