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SECTION 6. MAY p. 161

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

TECHNICALADVICE BE REQUESTED FOR .01 A § 301.9100–1 request is a letter ruling request A § 301.9100–1 REQUEST DURING THE COURSE .02 Statute of limitations OF AN EXAMINATION?

.03 Address to send a § 301.9100–1 request

.04 If the return is being examined or considered by an appeals office or a federal court, the taxpayer must notify the national office which will notify the key district director, appeals office or government counsel

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▸Contents — Internal Revenue Bulletin 1998-1

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