SECTION 3. IN p . 118 .01 In general

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

WHAT FORM IS GUIDANCE PROVIDED .02 Letter ruling BY THE ASSISTANT COMMISSIONER .03 Closing agreement. (EMPLOYEE PLANS AND EXEMPT 04 Determination letter ORGANIZATIONS)?

.05 Opinion letter

.06 Notification letter

.07 Information letter

.08 Revenue ruling

.09 Oral guidance

(1) No oral rulings, and no written rulings in response to oral requests

(2) Discussion possible on substantive issues

.10 Nonbank trustee requests

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▸Contents — Internal Revenue Bulletin 1998-1

Internal Revenue Bulletin 1998-1

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