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SECTION 5. ON WHAT p. 123 .01 Determination letters

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

ISSUES MUST WRITTEN GUIDANCE BE REQUESTED .02 Master and prototype plans UNDER DIFFERENT PROCEDURES? .03 Regional prototype plans

.04 Closing agreement program for defined contribution plans that purchased

GICs or GACs

.05 Voluntary Compliance Resolution Program

.06 Chief Counsel

.07 Alcohol, tobacco, and firearms taxes

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▸Contents — Internal Revenue Bulletin 1999-1

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