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PART I. PROCEDURES FOR DETERMINATION LETTER REQUESTS

SECTION 11. MINOR p. 205 .01 Scope

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

AMENDMENT OF PREVIOUSLY .02 Form 6406 APPROVED PLAN

.03 Additional information

.04 Minor amendment procedures may not be used for complex amendments

.05 Key district office has discretion to determine whether use of minor amend ment procedure is appropriate

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▸Contents — Internal Revenue Bulletin 1999-1
Internal Revenue Bulletin 1999-1

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