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SECTION 2. IN WHAT FORM p. 12

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

IS GUIDANCE PROVIDED BY THE OFFICES OF ASSOCIATE .01 Letter ruling CHIEF COUNSEL (DOMESTIC), ASSOCIATE CHIEF COUNSEL .02 Closing agreement (EMPLOYEE BENEFITS AND EXEMPT ORGANIZATIONS), .03 Determination letter ASSOCIATE CHIEF COUNSEL (ENFORCEMENT LITIGATION), .04 Information letter AND ASSOCIATE CHIEF COUNSEL (INTERNATIONAL)? .05 Revenue ruling

.06 Oral guidance

(1) No oral rulings, and no written rulings in response to oral requests

(2) Discussion possible on substantive issues

S ECTION 3. ON WHAT ISSUES p. 14 MAY TAXPAYERS REQUEST WRITTEN GUIDANCE UNDER .01 Issues under the jurisdiction of the Associate Chief Counsel (Domestic) THIS PROCEDURE?

(1) Issues under the Assistant Chief Counsel (Corporate)

(2) Issues under the Assistant Chief Counsel (Financial Institutions and Prod ucts)

(3) Issues under the Assistant Chief Counsel (Income Tax and Accounting)

(4) Issues under the Assistant Chief Counsel (Passthroughs and Special In dustries)

.02 Issues under the jurisdiction of the Associate Chief Counsel (Employee

Benefits and Exempt Organizations)

.03 Issues under the jurisdiction of the Associate Chief Counsel (Enforcement

Litigation)

.04 Issues under the jurisdiction of the Associate Chief Counsel (International)

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

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