Part II of Form 2553 under § 301.9100–3 (except as provided in paragraph
SECTION 5. ON WHAT p. 123 .01 Determination letters
Internal Revenue Bulletin 2000-1 · 2026-10-03 edition · updated 2026-10-04 · United States
ISSUES MUST WRITTEN GUIDANCE BE REQUESTED .02 Master and prototype plans UNDER DIFFERENT PROCEDURES? .03 Closing agreement program for defined contribution plans that purchased
GICs or GACs
.04 Voluntary Compliance Resolution Program
.05 Chief Counsel
.06 Alcohol, tobacco, and firearms taxes
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