Introduction›Part III. Administrative, Procedural, and Miscellaneous

SECTION 1. WHAT IS THE

Internal Revenue Bulletin 1997-1 · 2026-10-03 edition · updated 2026-10-04 · United States

PURPOSE OF THIS REVENUE PROCEDURE?

p. 127

p. 129

This revenue procedure explains how the Internal Revenue Service gives guidance to taxpayers on issues under the jurisdiction of the Assistant Commissioner (Employee Plans and Exempt Organizations). It explains the kinds of guidance and the manner in which guidance is requested by taxpayers and provided by the Service. A sample format of a request for a letter ruling is provided in Appendix A.

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▸Contents — Internal Revenue Bulletin 1997-1

Internal Revenue Bulletin 1997-1

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