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SECTION 15. WHAT ARE THE p. 51

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

USER FEE REQUIREMENTS FOR REQUESTS FOR LETTER .01 Legislation authorizing user fees RULINGS AND DETERMINATION LETTERS? .02 Requests to which a user fee applies

.03 Requests to which a user fee does not apply

.04 Exemptions from the user fee requirements

.05 Fee schedule

.06 Applicable user fee for a request involving multiple offices, fee categories,

issues, transactions, or entities

.07 Applicable user fee for substantially identical letter rulings or identical ac counting method changes

.08 Method of payment

.09 Effect of nonpayment or payment of incorrect amount

.10 Refunds of user fee

.11 Request for reconsideration of user fee

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▸Contents — Internal Revenue Bulletin 1999-1
Internal Revenue Bulletin 1999-1

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