Part II of Form 2553 under § 301.9100–3 (except as provided in paragraph
SECTION 3. IN WHAT p. 120 .01 In general
Internal Revenue Bulletin 2000-1 · 2026-10-03 edition · updated 2026-10-04 · United States
FORM IS GUIDANCE PROVIDED BY THE .02 Letter ruling COMMISSIONER, TAX EXEMPT AND GOVERNMENT ENTITIES .03 Closing agreement DIVISION?
.04 Determination letter
.05 Opinion letter
.06 Information letter
.07 Revenue ruling
.08 Oral guidance
(1) No oral rulings, and no written rulings in response to oral requests
(2) Discussion possible on substantive issues
.09 Nonbank trustee requests SECTION 4. ON WHAT p. 123 ISSUES MAY TAXPAYERS REQUEST WRITTEN GUIDANCE UNDER THIS PROCEDURE?
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