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SECTION 5. ON WHAT p. 121 .01 Determination letters

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

ISSUES MUST WRITTEN GUIDANCE BE .02 Master and prototype plans REQUESTED UNDER DIFFERENT .03 Regional prototype plans PROCEDURES?

.04 Closing agreement program for defined contribution plans that purchased

GICs or GACs

.05 Voluntary Compliance Resolution Program

.06 Chief Counsel

1998–1 I.R.B. 113 January 5, 1998

.07 Alcohol, tobacco, and firearms taxes

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▸Contents — Internal Revenue Bulletin 1998-1

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