Skip to content
ChatProjectCodes

bulletin Internal Revenue›Introduction

SECTION 19. HOW MAY p. 182 .01 Commissioner has discretionary authority under § 7805(b)…

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

RETROACTIVE EFFECT BE LIMITED? .02 Taxpayer may request Commissioner to exercise authority

.03 Form of request to limit retroactivity — before an examination

.04 Form of request to limit retroactivity — during course of examination

.05 Form of request to limit retroactivity — technical advice that does not mod ify or revoke prior memorandum

.06 Taxpayer’s right to a conference

.07 Exhaustion of administrative remedies — employee plans determination let ter requests

.08 Exhaustion of administrative remedies — exempt organization matters

Get a plain-English answer with a citation back to this text.

Ask AI about this code
Export this section
▸Contents — Internal Revenue Bulletin 1999-1
Internal Revenue Bulletin 1999-1

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.