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SECTION 6. WHO IS p. 81

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

RESPONSIBLE FOR REQUESTING TECHNICAL .01 District director or chief, appeals office, determines whether to request ADVICE? technical advice

.02 Taxpayer may ask that issue be referred for technical advice

1999–1 I.R.B. 73 January 4, 1999

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▸Contents — Internal Revenue Bulletin 1999-1

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