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PART III. PROCESSING DETERMINATION LETTER REQUESTS

SECTION 8. REQUESTS

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

INVOLVING MULTIPLE OFFICES, FEE CATEGORIES, ISSUES, TRANSACTIONS, OR ENTITIES . . . . . . . . . . . . . . . .198 .01 Requests involving several

offices .02 Requests involving several

fee categories .03 Requests involving several

issues .04 Requests involving several

unrelated transactions .05 Requests for separate letter

rulings for several entities

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▸Contents — Internal Revenue Bulletin 1997-1

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