SECTION 6. FEE SCHEDULE
Internal Revenue Bulletin 1998-1 · 2026-10-03 edition · updated 2026-10-04 · United States
EMPLOYEE PLANS USER FEES
gional prototype plans .06 Opinion letters on prototype individ ual retirement accounts and/or annuities, simplified employee pensions, SIMPLE IRAs and SIMPLE IRA Plans .07 Determination letters .08 Advisory letters on volume submitter
plans .09 Notification letters issued by key dis trict offices with respect to regional prototype plans
COMPLIANCE FEES AND CORRECTION FEES
.10 Compliance statements under the
Voluntary Compliance Resolution (VCR) program .11 Correction statements under the Tax Sheltered Annuity Voluntary Correction (TVC) program
EXEMPT ORGANIZATIONS USER FEES
.12 Letter rulings .13 Determination letters and requests for
group exemption letters
Get a plain-English answer with a citation back to this text.
Ask AI about this code