SECTION 3. IN WHAT p. 120 .01 In general

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

FORM IS GUIDANCE PROVIDED BY THE ASSISTANT .02 Letter ruling COMMISSIONER (EMPLOYEE PLANS AND EXEMPT .03 Closing agreement ORGANIZATIONS)?

.04 Determination letter

.05 Opinion letter

.06 Notification letter

.07 Information letter

.08 Revenue ruling

.09 Oral guidance

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

(2) Discussion possible on substantive issues

.10 Nonbank trustee requests

1999–1 I.R.B. 115 January 4, 1999

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▸Contents — Internal Revenue Bulletin 1999-1

Internal Revenue Bulletin 1999-1

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