SECTION 6. UNDER WHAT

CIRCUMSTANCES DOES THE NATIONAL OFFICE ISSUE LETTER RULINGS?

p. 100

p. 100

p. 101 .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. 103

p. 103 .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. 104 .01 In exempt organizations matters

.02 In employee plans matters

.03 In qualifications matters

.04 Request for extension of time for making an election or for other relief under § 301.9100–1T of the temporary Procedure and Administration Regulations

.05 Issuance of a letter ruling before the issuance of a regulation or other published guidance

.06 Issues in prior return

.07 Generally not to business associations or groups

.08 Generally not to foreign governments

.09 Generally not on federal tax consequences of proposed legislation

97