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Part II of Form 2553 under § 301.9100–3 (except as provided in paragraph

SECTION 7. UNDER WHAT p. 126 .01 Circumstances under which determination letters are…

Internal Revenue Bulletin 2000-1 · 2026-10-03 edition · updated 2026-10-04 · United States

CIRCUMSTANCES DOES TE/GE ISSUE .02 In general DETERMINATION LETTERS?

.03 In employee plans matters

.04 In exempt organizations matters

.05 Circumstances under which determination letters are not issued

.06 Requests involving returns already filed

.07 Attach a copy of determination letter to taxpayer’s return

.08 Review of determination letters

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▸Contents — Internal Revenue Bulletin 2000-1
Internal Revenue Bulletin 2000-1

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