SECTION 6. UNDER WHAT p. 124 .01 In exempt organizations matters

CIRCUMSTANCES DOES THE NATIONAL OFFICE .02 In employee plans matters ISSUE LETTER RULINGS?

.03 In qualifications matters

.04 Request for extension of time for making an election or for other relief

under § 301.9100–1 of the Procedure and Administration Regulations

.05 Issuance of a letter ruling before the issuance of a regulation or other pub lished guidance

.06 Issues in prior return

.07 Generally not to business associations or groups

.08 Generally not to foreign governments

.09 Generally not on federal tax consequences of proposed legislation

SECTION 7. UNDER WHAT p. 127 .01 Circumstances under which determination letters are issued by the key CIRCUMSTANCES DO KEY district director DISTRICT DIRECTORS ISSUE DETERMINATION LETTERS? .02 In general

.03 In employee plans matters

.04 In exempt organizations matters

.05 Circumstances under which determination letters are not issued by the key

district director

.06 Requests involving returns already filed

.07 Attach a copy of determination letter to taxpayer’s return

.08 Review of determination letters

January 4, 1999 116 1999–1 I.R.B.