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SECTION 6. UNDER WHAT p. 22
Internal Revenue Bulletin 1998-1 · 2026-10-03 edition · updated 2026-10-04 · United States
CIRCUMSTANCES DO DISTRICT DIRECTORS .01 In income and gift tax matters ISSUE DETERMINATION LETTERS? .02 In estate tax matters
.03 In generation-skipping transfer tax matters
.04 In employment and excise tax matters
.05 Circumstances under which determination letters are not issued by district
director
.06 Requests concerning income, estate, or gift tax returns
.07 Attach a copy of determination letter to taxpayer’s return
.08 Review of determination letters
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