SECTION 13. WHAT EFFECT p. 50

Internal Revenue Bulletin 1999-1 · 2026-10-03 edition · updated 2026-10-04 · United States

WILLA DETERMINATION LETTER HAVE? .01 Has same effect as a letter ruling

.02 Taxpayer may request that retroactive effect of revocation or modification

be limited

January 4, 1999 10 1999–1 I.R.B.

(1) Request for relief under § 7805(b) must be made in required format

(2) Taxpayer may request a conference on application of § 7805(b)

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▸Contents — Internal Revenue Bulletin 1999-1

Internal Revenue Bulletin 1999-1

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