PART III. PROCESSING DETERMINATION LETTER REQUESTS
SECTION 7. MAILING ADDRESS
Internal Revenue Bulletin 1997-1 · 2026-10-03 edition · updated 2026-10-04 · United States
FOR REQUESTING LETTER RULINGS, DETERMINATION LETTERS, ETC. . . . . . . . . . . . . . .197 .01 Matters handled by the
National Office .02 Matters handled by key
district offices
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