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PART III. PROCESSING

SECTION 23. EFFECT ON OTHER

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

REVENUE PROCEDURES

p. 179 .01 In general .02 Steps for exhausting administrative remedies .03 Applicant’s request for § 7805(b) relief .04 Interested parties .05 Deemed exhaustion of administrative remedies .06 Service must act on appeal .07 Service must act on § 7805(b) request .08 Effect of technical advice request

p. 180 .01 Scope of reliance on determination letter .02 Effect of determination letter on minor plan amendment .03 Sections 12 and 13 of Rev. Proc. 96–4 applicable .04 Effect of subsequent publication of revenue ruling, etc. .05 Determination letter does not apply to taxability issues

p. 181 .01 Superseded revenue procedure .02 Superseded revenue procedures

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▸Contents — Internal Revenue Bulletin 1996-1
Internal Revenue Bulletin 1996-1

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