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PART III. PROCESSING DETERMINATION LETTER REQUESTS

SECTION 21. WHAT p. 220 .01 Scope of reliance on determination letter

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

EFFECT WILLAN EMPLOYEE PLAN DETERMINATION .02 Effect of determination letter on minor plan amendment LETTER HAVE?

.03 Sections 13 and 14 of Rev. Proc. 99–4 applicable

.04 Effect of subsequent publication of revenue ruling, etc.

.05 Determination letter does not apply to taxability issues

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

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