PART III. PROCESSING DETERMINATION LETTER REQUESTS
SECTION 11. REQUEST FOR
Internal Revenue Bulletin 1997-1 · 2026-10-03 edition · updated 2026-10-04 · United States
RECONSIDERATION OF USER FEE . . . . . . . . . . . . . . . . . . .200
individual retirement accounts and/or annuities and simplified employee pensions .07 Determination letters .08 Advisory letters on
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