SECTION 8. UNDER p. 129 .01 Ordinarily not in certain areas because of factual nature…

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

WHAT CIRCUMSTANCES DOES THE SERVICE HAVE .02 Not on alternative plans or hypothetical situations DISCRETION TO ISSUE LETTER RULINGS AND .03 Ordinarily not on part of an integrated transaction DETERMINATION LETTERS?

.04 Not on partial terminations of employee plans

.05 Law requires letter ruling

.06 Issues under consideration by PBGC or DOL

.07 Cafeteria plans

.08 Determination letters

.09 Domicile in a foreign jurisdiction

.10 Employee Stock Ownership Plans

.11 Not on disregarded entities

Get a plain-English answer with a citation back to this text.

Ask AI about this code

Export this section

▸Contents — Internal Revenue Bulletin 1999-1

Internal Revenue Bulletin 1999-1

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.