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PART III. PROCESSING DETERMINATION LETTER REQUESTS

SECTION 4. SCOPE. . . . . . . . . . . . .189

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

.01 Requests to which user fees

apply .02 Requests and other actions

that do not require the payment of a user fee .03 Exemptions from the user

fee requirements

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

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