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SECTION 2. BACKGROUND AND

Internal Revenue Bulletin 1998-1 · 2026-10-03 edition · updated 2026-10-04 · United States

SCOPE OF APPLICATION

.01 Background Whenever appropriate in the interest of sound tax administration, it is the policy of the Service to answer inquiries of individuals and organizations regarding their status for tax purposes and the tax effects of their acts or transactions, prior to the filing of returns or reports that are required by the revenue laws.

There are, however, certain areas in which, because of the inherently factual nature of the problems involved, or for other reasons, the Service will not issue

26 CFR 601.201: Rulings and determination letters.

Rev. Proc. 98–3

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▸Contents — Internal Revenue Bulletin 1998-1
Internal Revenue Bulletin 1998-1

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