Part II of Form 2553 under § 301.9100–3 (except as provided in paragraph
SECTION 14. WHAT EFFECT p. 148 .01 Has same effect as a letter ruling
Internal Revenue Bulletin 2000-1 · 2026-10-03 edition · updated 2026-10-04 · United States
WILLA DETERMINATION LETTER HAVE? .02 Taxpayer may request that retroactive effect of revocation or modification
be limited
(1) Request for relief under § 7805(b) must be made in required format
(2) Taxpayer may request a conference on application of § 7805(b)
(3) Taxpayer steps in exhausting administrative remedies
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