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PART III. PROCESSING

SECTION 21. WHAT EFFECT p. 216

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

WILLAN EMPLOYEE PLANS DETERMINATION .01 Scope of reliance on determination letter LETTER HAVE?

.02 Effect of determination letter on minor plan amendment

.03 Sections 13 and 14 of Rev. Proc. 98–4 applicable

.04 Effect of subsequent publication of revenue ruling, etc.

.05 Determination letter does not apply to taxability issues

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▸Contents — Internal Revenue Bulletin 1998-1
Internal Revenue Bulletin 1998-1

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