Part II of Form 2553 under § 301.9100–3 (except as provided in paragraph
SECTION 9. WHAT MUST BE p. 83
Internal Revenue Bulletin 2000-1 · 2026-10-03 edition · updated 2026-10-04 · United States
INCLUDED IN THE REQUEST FOR TECHNICALADVICE? .01 Statement of issues, facts, law, and arguments, and submission of relevant
foreign laws and documents in a language other than English
.02 Statement identifying information to be deleted from public inspection
.03 Transmittal Form 4463, Request for Technical Advice
.04 Number of copies of request to be submitted
.05 Power of attorney
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