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PART II

SECTION 4. SCOPE

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

.01 Requests to which user fees apply . In general, user fees apply to all requests for letter rulings, opinion letters, determination letters, and advisory letters submitted by or on behalf of taxpayers, sponsoring organizations or other entities as

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

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