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PART III. PROCESSING DETERMINATION LETTER REQUESTS

SECTION 5. DEFINITIONS . . . . . .189

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

SECTION 6. FEE SCHEDULE . . . .190

EMPLOYEE PLANS USER

FEES .01 Letter ruling requests .02 Requests for certain

administrative exemptions .03 Administrative scrutiny

determinations with respect to separate lines of business

.04 Opinion letters and advisory

letters on master and prototype plans .05 Notification letters issued by

the National Office on mass submitter regional prototype plans .06 Opinion letters on prototype

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

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