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SECTION 11. HOW DOES p. 139 .01 In general
Internal Revenue Bulletin 1998-1 · 2026-10-03 edition · updated 2026-10-04 · United States
THE NATIONAL OFFICE HANDLE .02 Is not bound by informal opinion expressed LETTER RULING REQUESTS? .03 Tells taxpayer if request lacks essential information during initial contact
.04 Requires prompt submission of additional information requested after ini tial contact
.05 Near the completion of the ruling process, advises taxpayer of conclu sions and, if the Service will rule adversely, offers the taxpayer the opportunity to withdraw the letter ruling request
.06 May request draft of proposed letter ruling near the completion of the rul ing process
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