Skip to content

PART III. PROCESSING

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
▸Contents — Internal Revenue Bulletin 1998-1

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.