SECTION 6. UNDER WHAT p. 123 .01 In exempt organizations matters

CIRCUMSTANCES DOES THE TE/GE .02 In employee plans matters ISSUE LETTER RULINGS?

.03 In qualifications matters

.04 Request for extension of time for making an election or for other relief

2000–1 I.R.B. 115 January 3, 2000

under § 301.9100–1 of the Procedure and Administration Regulations

.05 Issuance of a letter ruling before the issuance of a regulation or other pub lished guidance

.06 Issues in prior return

.07 Generally not to business associations or groups

.08 Generally not to foreign governments

.09 Generally not on federal tax consequences of proposed legislation