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PART I. PROCEDURES FOR DETERMINATION LETTER REQUESTS

SECTION 13. FOREIGN SITUS

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

TRUSTS, FOREIGN EMPLOYERS

p. 169 .01 Scope

.02 Forms

.03 Required demonstration of nondiscrimination requirements

.04 Compliance with Title IV of ERISA

.05 Termination prior to time for amending for change in law

p. 170 .01 Scope

.02 Forms

.03 Where to file

.04 Foreign employers

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▸Contents — Internal Revenue Bulletin 1997-1
Internal Revenue Bulletin 1997-1

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