SECTION 2. BACKGROUND AND
Internal Revenue Bulletin 2000-6 · 2026-10-03 edition · updated 2026-10-04 · United States
GENERAL INFORMATION
.01 Rev. Proc. 89–9, 1989–1 C.B. 780, as modified by Rev. Proc. 90–21, 1990–1 C.B. 499, Rev. Proc. 91–66, 1991–2 C.B. 870, Rev. Proc. 92–41, 1992–21 I.R.B.
2000–6 I.R.B. 553 February 7, 2000
for volume submitter specimen plans.
.08 Rev. Proc. 2000–8, 2000–1 I.R.B. 230, contains the Service’s procedures regarding the payment of user fees for determination letter and similar requests.
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